Proceedings of European Business Research Conference
Sheraton Roma, Rome, Italy, 5 - 6 September 2013, ISBN: 978-1-922069-29-0
An Evaluation of the Impact of Strategic Linkage on BSC
Usage and Performance
Choongseop Le, Lookman Buky Folami* and Yanghon Chung
Previous research supports the link between the balanced
scorecard and firm performance. Research further suggests
that this link may be affected by strategy, though few studies
provide empirical support for this link. This paper provides
empirical support for the effect of strategic linkage on BSC
usage and performance. The research also examines factors
that affect the extent of BSC usage in an environment outside
the United States. Based on a sample of 259 South Korean
firms, the results indicate that strategic linkage mediates the link
between BSC usage and firm performance, though there was
no moderating effect. The results provide support for the
significant effect of organization size, market position, and
market competition on BSC usage. Marginal support is found
for market uncertainty on BSC usage. Results indicate that
product life cycle and market growth do not impact on BSC
usage.
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Dr. Choongseop Lee, Department of Business Administration, Youngsan University, Yangsan,
South Korea, E-mail:cslee@ysu.ac.kr
Dr. Lookman Buky Folami*, Department of Accounting, Bryant University,
E-mail: lfolami@bryant.edu
Dr. Yanghon Chung, School of IT Business, Information and Cummunication University, Daejeon,
South Korea, E-mail: yhc@icu.ac.kr