Balanced scorecard, activity-based costing and company performance: an empirical analysis.: An article from: Journal of Managerial Issues

This digital document is an article from Journal of Managerial Issues, published by Pittsburg State University - Department of Economics on September 22, 2003. The length of the article is 7194 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: This study examined the complementarity effects of balanced scorecard (BSC) and activity based costing (ABC) on organizational performance. Survey data were collected from 83 U.S. manufacturing business units. Four measures of BSC perspectives were used, namely, customer satisfaction perspective, internal process perspective, financial perspective and learning and growth perspective. One measure of ABC was used. The results indicate that, except for internal process perspective, the BSC perspectives and ABC interaction has a positive significant effect on organizational performance. The implications, limitations and directions for future research are discussed.

Citation Details
Title: Balanced scorecard, activity-based costing and company performance: an empirical analysis.
Author: Adam S. Maiga
Publication:Journal of Managerial Issues (Refereed)
Date: September 22, 2003
Publisher: Pittsburg State University - Department of Economics
Volume: 15 Issue: 3 Page: 283(21)

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