1.1 Aims and Objectives of the Study
1.1.1 Aims
This study explores whether the BSC is known and used by small companies. In addition, it provides information
about possible reasons that BSC might not be used by this size of companies. This information is provided after
a survey has been launched in a sample of UK and Cypriot small companies. Moreover, this study focuses its
investigation on BSC as a strategic performance management system, created by Kaplan and Norton (1992;
1996a, 1996b, 1996c) and divided into four perspectives which are the customer perspective, internal business
perspective, innovation and learning perspective and financial perspective. The findings and results from this
research provide much needed information about the use of the BSC by small companies.
1.1.2 Objectives
This study has four main objectives, which are:
To investigate whether management in small companies are aware of the BSC model.
To identify the levels of BSC implementation within small companies.
To explore the reasons of non-adoption of BSC by small companies.
To examine whether small companies use performance measures similar to those used within the BSC
1.1 Aims and Objectives of the Study1.1.1 AimsThis study explores whether the BSC is known and used by small companies. In addition, it provides informationabout possible reasons that BSC might not be used by this size of companies. This information is provided aftera survey has been launched in a sample of UK and Cypriot small companies. Moreover, this study focuses itsinvestigation on BSC as a strategic performance management system, created by Kaplan and Norton (1992;1996a, 1996b, 1996c) and divided into four perspectives which are the customer perspective, internal businessperspective, innovation and learning perspective and financial perspective. The findings and results from thisresearch provide much needed information about the use of the BSC by small companies.1.1.2 ObjectivesThis study has four main objectives, which are: To investigate whether management in small companies are aware of the BSC model. To identify the levels of BSC implementation within small companies. To explore the reasons of non-adoption of BSC by small companies. To examine whether small companies use performance measures similar to those used within the BSC
การแปล กรุณารอสักครู่..