DOAJ Open Access 2019

Factors affecting to the application of balanced scorecard in Vietnamese hospitality firm

Thi Kim Yen Pham Duc Cuong Pham

Abstrak

Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986) [Davis, F.D. (1986). A technology acceptance model for empirically testing new end user information systems: theory and results. Doctoral dissertation. Cambridge, MA: Massachusetts Institute of Technology.], this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard (BSC) in Vietnamese hospitality firms. An analysis of 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese hospitality firms. The paper contributes lessons to literature and some valuable experiences of the BSC application to reality for not only firms in Vietnam but also the other business units in other countries.

Topik & Kata Kunci

Business records management

Penulis (2)

Thi Kim Yen Pham

Duc Cuong Pham

Format Sitasi

APA MLA BibTeX

Pham, T.K.Y., Pham, D.C. (2019). Factors affecting to the application of balanced scorecard in Vietnamese hospitality firm. https://doi.org/10.5267/j.msl.2019.7.017

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Informasi Jurnal

Tahun Terbit: 2019
Sumber Database: DOAJ
DOI: 10.5267/j.msl.2019.7.017
Akses: Open Access ✓