Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud
This paper examines the underlying hypotheses of the Balanced Scorecard (BSC) which states that improvements relating to customers, learning and growth and internal processes improve the financial performance of an organization. In designing current research, the study focused on leading manufacturi...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI)
2010
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/10803/ |
| _version_ | 1848802959253569536 |
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| author | Uz-Zaman Khan, Md Habib K. Halabi, Abdel Masud, Md. Zakaria |
| author_facet | Uz-Zaman Khan, Md Habib K. Halabi, Abdel Masud, Md. Zakaria |
| author_sort | Uz-Zaman Khan, Md Habib |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper examines the underlying hypotheses of the Balanced Scorecard (BSC) which states that improvements relating to customers, learning and growth and internal processes improve the financial performance of an organization. In designing current research, the study focused on leading manufacturing and service companies based in Bangladesh and involved a structured questionnaire supported by financial data extracted from financial reports over three years. The results show that the BSC perspectives are positively correlated with each other at a statistically significant level and in a sequential way. Results also evidence that the companies that have improved their ROE and ROA had increased their efforts towards characteristics that involve the learning and growth perspective. |
| first_indexed | 2025-11-14T21:31:38Z |
| format | Article |
| id | uitm-10803 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:31:38Z |
| publishDate | 2010 |
| publisher | Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-108032022-07-05T02:18:33Z https://ir.uitm.edu.my/id/eprint/10803/ Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud apmaj Uz-Zaman Khan, Md Habib K. Halabi, Abdel Masud, Md. Zakaria Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure This paper examines the underlying hypotheses of the Balanced Scorecard (BSC) which states that improvements relating to customers, learning and growth and internal processes improve the financial performance of an organization. In designing current research, the study focused on leading manufacturing and service companies based in Bangladesh and involved a structured questionnaire supported by financial data extracted from financial reports over three years. The results show that the BSC perspectives are positively correlated with each other at a statistically significant level and in a sequential way. Results also evidence that the companies that have improved their ROE and ROA had increased their efforts towards characteristics that involve the learning and growth perspective. Accounting Research Institute (ARI) 2010-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/10803/1/10803.pdf Uz-Zaman Khan, Md Habib and K. Halabi, Abdel and Masud, Md. Zakaria (2010) Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud. (2010) Asia-Pacific Management Accounting Journal <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal.html>, 5 (2). pp. 45-73. ISSN 1675-3194 https://apmaj.uitm.edu.my/index.php/archive |
| spellingShingle | Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Uz-Zaman Khan, Md Habib K. Halabi, Abdel Masud, Md. Zakaria Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud |
| title | Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud |
| title_full | Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud |
| title_fullStr | Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud |
| title_full_unstemmed | Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud |
| title_short | Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud |
| title_sort | empirical study of the underlying theoretical hypotheses in the balanced scorecard (bsc) model: further evidence from bangladesh / md habib-uz-zaman khan, abdel k. halabi and md. zakaria masud |
| topic | Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure |
| url | https://ir.uitm.edu.my/id/eprint/10803/ https://ir.uitm.edu.my/id/eprint/10803/ |