This paper presents the results of a survey of the use of the balanced scorecard in New Zealand companies. The top 40 companies on the New Zealand Stock Exchange (NZSE40) were chosen as the survey population. A 62.5% response rate was achieved. One hundred percent of respondents indicated that they have knowledge of the balanced scorecard. Sixty‐one percent and 65% of the respondents reported that they use a balanced scorecard at organisational and divisional level, respectively. The results indicate that financial performance measures continue to dominate non‐financial measures in terms of importance. In addition to further developing the literature on the balanced scorecard, the research provides opportunities to investigate balanced scorecard implementations in New Zealand in more depth.
BLUNDELL, B., Sayers, H. and Shanahan, Y. (2003), "The Adoption and Use of the Balanced Scorecard in New Zealand: A Survey of the Top 40 Companies", Pacific Accounting Review, Vol. 15 No. 1, pp. 49-74. https://doi.org/10.1108/eb037971Download as .RIS
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