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Yap Kiew Heong Angeline Goh Kia Boon Yap Saw Teng


This study examined the adoption of the balanced scorecard by Malaysiancompanies and the obstacles they face during their adoption. Questionnaireswere distributed to 278 sample companies for the data collection. The samplewas divided into two groups for the analysis. The first group included thecompanies that adopted the balanced scorecard, and the second groupincluded those that did not adopt the balanced scorecard. The scorecardadoption is related to listing status, turnover, organization age, and employeenumber of the companies. Organizations that have been operating for alonger period have considerable business expertise to adopt the balancedscorecard, whereas larger companies tend to maintain their performancemeasures for cost reduction and continuous improvement. Both groupsagreed that performance evaluation was implemented for planning purposes.In terms of marketing strategy, the first group emphasized focusing strategy,whereas the second group focused on cost leadership strategy. This findingindicates that the members of the second group were looking inward.

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KIEW HEONG ANGELINE, Yap; BOON, Goh Kia; SAW TENG, Yap. BALANCED SCORECARD ADOPTION AND CHALLENGES: EVIDENCE FROM MALAYSIA. Asia-Pacific Management Accounting Journal, [S.l.], v. 10, n. 1, p. 23-42, june 2015. ISSN 2550-1631. Available at: <>. Date accessed: 21 apr. 2019.
Management Accounting