Abstract:
As a new tool of strategic management, balanced scorecard rise the interest of entrepreneurs in China. This article aims to find out the factors that impact the implementation of balanced scorecard in China by examining the effects of the following independent variables: perceived ease of use (PEOU), perceived usefulness (PU), other control system (OCS), manager’s evaluation styles (MES), manager’s receptiveness to information (MRI).
Quantitative researches were used in this study. The concept of “Technology Acceptance Model”is extended from previous research of senior researchers, based on which, a questionnaire was later created to collect the primary data for this study. Numerical data measures,validity analysis,reliability analysis and regressionanalysis were used to analyze the relationship between all the factors mentioned above and the usage of BSC by Chinese managers. Population of the questionnaire sent were managers from all types of enterprises in China.
According to the results of the study, three from the five factors mentioned above influence the use of BSC of Chinese managers. Based on the findings, it could be concluded that BSC should be designed comprehensively so that it could show out its benefits during implementation. According to the limitation of this research, future research could pay attention to other factors that impact Chinese managers’ using of BSC. Besides, the future research could also focus on comparing the implementation distinction between China and other countries.
