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Інформація × Реєстраційний номер 2121U002088, Матеріали видань та локальних репозитаріїв Категорія Стаття Назва роботи The Impact of Contingency Factors on the Balanced Scorecard Adoption: Evidence from Algeria Автор Дата публікації 01-01-2021 Постачальник інформації Сумський державний університет Першоджерело https://essuir.sumdu.edu.ua/handle/123456789/86680 Видання Sumy State University Опис 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. Додано в НРАТ 2025-03-24 Закрити