Liu, Ling; Ratnatunga, Janek; J. Yao, Lee - In: International Journal of Accounting & Information Management 22 (2014) 3, pp. 209-222
Purpose – This study aims to examine the effects of balanced scorecard (BSC) usage on performances in the context of four contingent variables in Singaporean manufacturing firms. The results show that firms are more likely to adopt BSC if they are large in size, have products at an early...