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Information × Registration Number 2121U002088, Article popup.category Стаття Title popup.author popup.publication 01-01-2021 popup.source_user Сумський державний університет popup.source https://essuir.sumdu.edu.ua/handle/123456789/86680 popup.publisher Sumy State University Description This article aims to analyse the existence of significant relationships between some contingency factors and the degree of adoption of the balanced scorecard. A quantitative study, based on a survey, is conducted among 186 individuals, belonging to different Algerian enterprises, from different sectors. Only 57 responses were obtained, that 43 were complete and usable. Otherwise, we obtained a response rate of 23.12%. The results indicate that only three contingency factors (age, differentiation strategy and competition intensity) are found to be significantly associated with the degree of use of the balanced scorecard indicators. popup.nrat_date 2025-03-24 Close