Factors Influencing Balanced Scorecard Implementation

Abstract

In this research, based on O’Reilly et al and Denison models, we search for the relationship between organizational culture and Balanced Scorecard implementation (BSC) by empirical studies, through conducting 366 questionnaires on  Jordanian industrial companies , and using factor analysis and Logistic regression analysis.  The results of this study showed that the cultural factors have significant positive impact on the implementation of BSC. The results showed that the data analysis of team orientation, Innovation, and mission have significant relationship on BSC implementation. The results also showed that no relationship found between "outcome orientation and attention to Detail” and BSC implementation.

Keywords: Balanced scorecard, O’Reilly et al. model, Denison model, Organizational culture.