Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies: The case of Vietnam

Ta, Thu Trang; Doan, Thanh Nga; Tran, Hoai Nam; Dam, Tuan Anh; Pham, Trinh Manh Quyen

doi:10.1080/23311975.2022.2149146

Cited by 5 publications

(4 citation statements)

References 35 publications

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“…After identifying the indicators, companies may create objectives and benchmarks for each indication and measure progress toward these targets over time. It is critical to evaluate and update the indicators in the Balanced Scorecard on a regular basis to ensure that they are successfully assessing progress toward the organization's goals, [42].…”

Section: Balanced Scorecard Scalementioning

confidence: 99%

Using the Balanced Scorecard Scale in Building, a Four-Track Measurement Model to Predict the Intellectual Capital of Industrial Stockholder Companies Listed on the Amman Stock Exchange for the Period (2016–2020)

Al-Qudah

Humeedat

Abdo

et al. 2023

Wseas Transactions on Business and Economics

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The goal of this study was to investigate the use of the balanced scorecard scale in the development of a four-track measuring model to estimate the intellectual capital of industrial joint stock businesses listed on the Amman Stock Exchange. The sample for this study is made up of 59 industrial public joint stock businesses registered on the Amman Stock Exchange (ASE) between 2016 and 2020. A multiple linear regression analysis using EVIEWS software and the findings suggest that the balanced scorecard has a favourable influence on intellectual capital from the financial, customer, internal-business-process, learning, and growth perspectives. According to the study, make suggestions based on the results of our inquiry to increase the intellectual capital of these companies. This might involve revising the company's human capital management methods, strengthening customer relationships, or concentrating more on innovation and learning. The current study is the first of its kind to be conducted in a developing nation, such as Jordan, and the findings might be useful to other underdeveloped nations.

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Section: Balanced Scorecard Scalementioning

confidence: 99%

Using the Balanced Scorecard Scale in Building, a Four-Track Measurement Model to Predict the Intellectual Capital of Industrial Stockholder Companies Listed on the Amman Stock Exchange for the Period (2016–2020)

Al-Qudah

Humeedat

Abdo

et al. 2023

Wseas Transactions on Business and Economics

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“…Many researchers have assessed and found somefactors significantly affecting the effectiveness of internal audit (Alzeban, 2014;Drogalas, Karagiorgos and Arampatniz, 2015;Tran, 2018;Dessalegn and Aderajew, 2007;Donlaya, 2012;Zulkifli, Alagan and Mohd, 2014;Amanuddin and Divyaa;2014, Hella and Mohamed;2016, Alhassan, Erasmus and Fred;2018, Ruth and Tabitha;2018 andKanbiro, 2019). Based on the depth of literature reviews and experiences, the following research questions were formulated in this study.…”

Section: Research Questionsmentioning

confidence: 99%

“…According to Tran (2018), audit has a number of evolutions in the world. Nowadays, performance audit is mostly expected by the stakeholders of an organization.…”

Section: Performance Auditmentioning

confidence: 99%

“…The independence of internal auditor significantly affected the performance of internal audit (Drogalas, Karagiorgos and Arampatniz, 2015). Internal audit independence, internal audit competencies, management support, and quality of internal audit significantly affected the internal audit effectiveness in Vietnam (Tran, 2018). Most studies conducted in Sri Lanka (Dissanayake, 2015;Hasini and Sithumini, 2019;Gamage and Keving, 2018;and Kumari and Weerasooriya, 2019) were related to internal audit function, internal control system with firm performance.…”

Section: Introductionmentioning

confidence: 99%

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Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka

Anojan

2022

JABE

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The main purpose of this study is to identify significant factors affecting the effectiveness of internal audit reporting in public sector in the Northern Province, Sri Lanka. This study used the primary data collected from the heads of departments, divisions, and internal auditors in public sector in the Northern Province of Sri Lanka through the developed questionnaire. The regression analysis confirmed that the tested factors significantly affected the effectiveness of internal audit reporting, especially accountability and transparency, while internal auditor independence more significantly affected the effectiveness of internal audit reporting. All tested factors were significantly correlated with the effectiveness of internal audit reporting, except materiality. This study was based on the data collected from public sector in the Northern Province of Sri Lanka, therefore the findings of this study could be generalized to the other public sector organizations in the other provinces of Sri Lanka. According to the statistical results, it is suggested that the more the internal auditor independence of as well as internal auditor accountability and transparency, the more the effectiveness of internal audit reporting in public sector in the Northern Province of Sri Lanka. This is the first study evaluating significant factors affecting the effectiveness of internal audit reporting in public sector in Sri Lanka.

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Blockchain technology concerns and corporate financial risk prevention—A quasi-natural experiment for Chinese listed A-share companies

Wang,

Zhang,

Wang

2024

Economic Analysis and Policy

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Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies: The case of Vietnam

Cited by 5 publications

References 35 publications

Using the Balanced Scorecard Scale in Building, a Four-Track Measurement Model to Predict the Intellectual Capital of Industrial Stockholder Companies Listed on the Amman Stock Exchange for the Period (2016–2020)

Using the Balanced Scorecard Scale in Building, a Four-Track Measurement Model to Predict the Intellectual Capital of Industrial Stockholder Companies Listed on the Amman Stock Exchange for the Period (2016–2020)

Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka

Blockchain technology concerns and corporate financial risk prevention—A quasi-natural experiment for Chinese listed A-share companies

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