TY  - JOUR
AB  - 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.
VL  - 15
IS  - 1
SN  - 0114-0582
DO  - 10.1108/eb037971
UR  - https://doi.org/10.1108/eb037971
AU  - BLUNDELL BENJAMIN
AU  - Sayers Hannah
AU  - Shanahan Yvonne
PY  - 2003
Y1  - 2003/01/01
TI  - The Adoption and Use of the Balanced Scorecard in New Zealand: A Survey of the Top 40 Companies
T2  - Pacific Accounting Review
PB  - MCB UP Ltd
SP  - 49
EP  - 74
Y2  - 2024/09/19
ER  -