Behavioral aspects and positive attitudes toward the balanced scorecard (BSC) could be a determinant factor in the success of BSC implementation. In the study we use the contingency theory framework to examine whether adopting a planned strategy improves employees' buying into the BSC and helps...

The environment in which an organization operates namely, new entrants, substitute products, abundance of competitors with diverse strategies, lack of differentiation, origins and personalities (Porter, 1979), dictates how the company should plan its internal business processes as well as its...