Author: Dieu Thuong Ha
Ha, Dieu Thuong, 2021 Determinants of successful adoption of the Balanced Scorecard in Vietnamese small and medium-sized enterprises, Flinders University, College of Business, Government and Law
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There have been extensive calls for research into the use of the Balanced Scorecard by SMEs in different national contexts. However, there appears to be a lack of research on the factors that influence the adoption of the Balanced Scorecard in Vietnamese SMEs. This research is pioneering work on the Balanced Scorecard in SMEs conducted throughout the whole of Vietnam. The research investigated determinants of the Balanced Scorecard adoption in Vietnamese SMEs through the lens of Contingency Theory. Seven factors impacting the successful adoption of the Balanced Scorecard by Vietnamese SMEs finally emerged: 1. Top management, 2. Regional differences, 3.The intensity of market competition, 4. The support of business networks, 5. Organizational resources, 6.Organizational culture, and 7. Organizational strategy. The research has practical implications for managers and policy-makers, identifies and refines contingent factors influencing BSC adoption, and provides the basis for further research in this and other contexts.
Keywords: Balanced Scorecard, successful adoption, determinants, SMEs, Contingengy theory, Vietnam
Subject: Business thesis
Thesis type: Doctor of Philosophy
Completed: 2021
School: College of Business, Government and Law
Supervisor: Greg Fisher