{"id":"https://openalex.org/W1991348675","doi":"https://doi.org/10.1108/ijaim-05-2013-0038","title":"Firm characteristics and balanced scorecard usage in Singaporean manufacturing firms","display_name":"Firm characteristics and balanced scorecard usage in Singaporean manufacturing firms","publication_year":2014,"publication_date":"2014-07-29","ids":{"openalex":"https://openalex.org/W1991348675","doi":"https://doi.org/10.1108/ijaim-05-2013-0038","mag":"1991348675"},"language":"en","primary_location":{"id":"doi:10.1108/ijaim-05-2013-0038","doi":"https://doi.org/10.1108/ijaim-05-2013-0038","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijaim-05-2013-0038","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting &amp; Information Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Ling Liu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I124727415","display_name":"University of Wisconsin\u2013Eau Claire","ror":"https://ror.org/03mnm0t94","country_code":"US","type":"education","lineage":["https://openalex.org/I124727415"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ling Liu","raw_affiliation_strings":["Department of Accounting and Finance, University of Wisconsin-Eau Claire, Eau Claire, Wisconsin, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, University of Wisconsin-Eau Claire, Eau Claire, Wisconsin, USA","institution_ids":["https://openalex.org/I124727415"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081023194","display_name":"Janek Ratnatunga","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I170239107","display_name":"University of South Australia","ror":"https://ror.org/01p93h210","country_code":"AU","type":"education","lineage":["https://openalex.org/I170239107","https://openalex.org/I4405259444"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Janek Ratnatunga","raw_affiliation_strings":["School of Commerce, University of South Australia, Adelaide, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Commerce, University of South Australia, Adelaide, Australia","institution_ids":["https://openalex.org/I170239107"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109973728","display_name":"Lee J. Yao","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I173012211","display_name":"Loyola University New Orleans","ror":"https://ror.org/051f75a52","country_code":"US","type":"education","lineage":["https://openalex.org/I173012211"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Lee J. Yao","raw_affiliation_strings":["Department of Accounting, Loyola University New Orleans, New Orleans, Louisiana, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Loyola University New Orleans, New Orleans, Louisiana, USA","institution_ids":["https://openalex.org/I173012211"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.9443,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.91257412,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"22","issue":"3","first_page":"209","last_page":"222"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9879999756813049},{"id":"https://openalex.org/keywords/performance-management-systems","display_name":"performance management systems","score":0.609000027179718},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.5989999771118164},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7440000176429749},{"id":"https://openalex.org/keywords/environmental-uncertainty","display_name":"environmental uncertainty","score":0.8889999985694885},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7269999980926514},{"id":"https://openalex.org/keywords/cost-leadership","display_name":"cost leadership","score":0.7829999923706055},{"id":"https://openalex.org/keywords/differentiation-strategy","display_name":"differentiation strategy","score":0.9330000281333923},{"id":"https://openalex.org/keywords/strategic-management","display_name":"strategic management","score":0.4869999885559082},{"id":"https://openalex.org/keywords/singapore-manufacturing","display_name":"Singapore manufacturing","score":0.675000011920929}],"concepts":[{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.904090404510498},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5942530632019043},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.575488269329071},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5432561039924622},{"id":"https://openalex.org/C175700187","wikidata":"https://www.wikidata.org/wiki/Q187939","display_name":"Manufacturing","level":2,"score":0.4270308017730713},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3982107937335968},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.379321813583374},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3619347810745239},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18719932436943054},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/ijaim-05-2013-0038","doi":"https://doi.org/10.1108/ijaim-05-2013-0038","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijaim-05-2013-0038","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting &amp; Information Management","raw_type":"journal-article"},{"id":"pmh:oai:digital.library.adelaide.edu.au:11541.2/115263","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/11541.2/115263","pdf_url":null,"source":{"id":"https://openalex.org/S4306401835","display_name":"Adelaide Research & Scholarship (AR&S) (University of Adelaide)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I5681781","host_organization_name":"The University of Adelaide","host_organization_lineage":["https://openalex.org/I5681781"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://doi.org/10.1108/IJAIM-05-2013-0038","raw_type":"Journal article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W49483733","https://openalex.org/W153549999","https://openalex.org/W366728794","https://openalex.org/W941788149","https://openalex.org/W1583067148","https://openalex.org/W1595326414","https://openalex.org/W1596432671","https://openalex.org/W1967358269","https://openalex.org/W1981703709","https://openalex.org/W1984544738","https://openalex.org/W1990027200","https://openalex.org/W1993794559","https://openalex.org/W1994920411","https://openalex.org/W2000632770","https://openalex.org/W2009019915","https://openalex.org/W2012827295","https://openalex.org/W2015666258","https://openalex.org/W2046587412","https://openalex.org/W2054428089","https://openalex.org/W2056671394","https://openalex.org/W2073712097","https://openalex.org/W2074508974","https://openalex.org/W2091956989","https://openalex.org/W2134916992","https://openalex.org/W2804597124","https://openalex.org/W2986043522","https://openalex.org/W3123124570","https://openalex.org/W3123815353","https://openalex.org/W3149395617","https://openalex.org/W3151727758","https://openalex.org/W6624724708"],"related_works":["https://openalex.org/W2262917093","https://openalex.org/W4200536734","https://openalex.org/W2119628198","https://openalex.org/W2898797122","https://openalex.org/W2906142922","https://openalex.org/W4415985785","https://openalex.org/W4408576577","https://openalex.org/W3007383936","https://openalex.org/W6884614334","https://openalex.org/W2346786110"],"abstract_inverted_index":{"Purpose":[0],"\u2013":[1,105,125,190,236,294,333],"This":[2,191],"study":[3,192],"aims":[4],"to":[5,35,204,228,315,341,345],"examine":[6,229,346],"the":[7,17,63,99,111,241,259,266,273,289,299,305,317,325,329,338,347,356],"effects":[8,97],"of":[9,19,65,101,208,261,287,301,313,321,328],"balanced":[10],"scorecard":[11],"(BSC)":[12],"usage":[13,210],"on":[14,98,272],"performances":[15],"in":[16,23,42,54,70,89,159,171,283,355],"context":[18],"four":[20],"contingent":[21,87,296,353],"variables":[22],"Singaporean":[24,357],"manufacturing":[25,330,358],"firms.":[26],"The":[27,83,202,237,334],"results":[28,84,100,239],"show":[29,240],"that":[30,72,86],"firms":[31,71,161,278,309,359],"are":[32,40,73,108,143,150,182,211],"more":[33],"likely":[34],"adopt":[36,59],"BSC":[37,66,126,147,155,186,209,245,263,274,282,290,322,350],"if":[38],"they":[39],"large":[41,74,160],"size,":[43],"have":[44,76,281],"products":[45,77,163],"at":[46,78,164],"an":[47,79,165],"early":[48,80,166],"product":[49],"lifecycle":[50],"(PLC)":[51],"stage,":[52,135],"operate":[53],"highly":[55,173],"uncertain":[56,174],"environments":[57],"or":[58,75,169],"differentiation":[60],"strategies.":[61],"However,":[62],"adoption":[64],"improves":[67],"performance":[68],"only":[69],"PLC":[81,134,167],"stage.":[82],"suggest":[85],"factors":[88,297,354],"which":[90,279],"a":[91,172,178],"firm":[92,249],"operates":[93],"can":[94,215],"exert":[95],"significant":[96],"adopting":[102,302],"BSC.":[103,303],"Design/methodology/approach":[104],"Survey":[106],"data":[107,114],"collected,":[109],"then":[110],"authors":[112,238,306,335],"check":[113],"correlations,":[115],"principle":[116],"components":[117],"analysis,":[118],"run":[119],"regression":[120],"analysis":[121],"and":[122,130,138,141,197,225,247,264,276,323,351],"ANOVA.":[123],"Findings":[124],"use":[127,156,216,246,275,342],"is":[128,157,337],"positively":[129,144],"significantly":[131,183],"correlated":[132,145],"with":[133,146,162,177,185,252],"external":[136],"environment":[137],"performance.":[139],"Size":[140],"strategy":[142,181],"usage,":[148],"but":[149],"not":[151],"statistically":[152],"significant.":[153],"Higher":[154],"found":[158],"stage":[168],"operating":[170],"environment.":[175],"Companies":[176],"cost":[179],"leadership":[180],"associated":[184],"use.":[187,291],"Research":[188],"limitations/implications":[189],"has":[193],"small":[194],"sample":[195],"size":[196],"uses":[198],"survey":[199,343],"research":[200,214,307],"method.":[201],"measurements":[203],"capture":[205],"all":[206],"aspects":[207],"non-exhausting.":[212],"Future":[213],"different":[217],"methodologies,":[218],"such":[219],"as":[220],"field":[221],"studies,":[222],"case":[223],"studies":[224],"lab":[226],"experiments,":[227],"other":[230],"industries":[231],"than":[232],"manufacturing.":[233],"Practical":[234],"implications":[235,293],"positive":[242],"association":[243,348],"between":[244,349],"certain":[248],"characteristics.":[250],"Firms":[251],"those":[253,277],"characteristics":[254],"should":[255],"get":[256],"insights":[257],"about":[258],"benefit":[260,268],"using":[262],"extract":[265,316],"maximum":[267],"from":[269],"their":[270],"investment":[271],"don\u2019t":[280],"implication":[284],"may":[285],"think":[286],"implementing":[288],"Social":[292],"Firms\u2019":[295],"affect":[298],"value":[300,319],"With":[304],"result,":[308],"will":[310],"be":[311],"aware":[312],"how":[314],"most":[318],"out":[320],"improve":[324],"social":[326],"wealth":[327],"industries.":[331],"Originality/value":[332],"paper":[336,340],"first":[339],"method":[344],"firms\u2019":[352],"setting.":[360]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
