Title

Study on the cause-and-effect relationships among the different perspectives of the balanced scorecard in selected listed firms of the Philippines

Date of Publication

2017

Document Type

Master's Thesis

Degree Name

Master of Science in Accountancy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Arnel O. Onesimo Uy

Defense Panel Chair

Joy S. Rabo

Defense Panel Member

Brixen S. Barredo
Katherine Sobremonte
Brian C. Gozun

Abstract/Summary

The Balanced Scorecard (BSC) framework was introduced by Kaplan and Norton more than two decades ago in the corporate environment. Ever since its introduction as a performance measurement tool in most organizations, skepticism regarding its applicability and cause-and-effect relationships among the four different perspectives still arise. Annual reports of publicly listed firms in the Philippines include only financial measures as key performance indicators. The study aims to test if the three non-financial BSC perspectives (learning and growth, internal business processes, and customer) have a significant effect on the financial perspective of listed Philippine firms in the Philippine Stock Exchange. Ordinary least-squares regression is used for the purpose of this study. This study finds that all three non-financial perspectives have significant effects on financial perspective.

Abstract Format

html

Language

English

Format

Electronic

Accession Number

CDTG007078

Shelf Location

Archives, The Learning Commons, 12F Henry Sy Sr. Hall

Physical Description

1 computer disc ; 4 3/4 in.

Keywords

Balanced scorecard (Management); Organizational effectiveness--Measurement

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