Factors affecting the application of Balanced Scorecard to evaluate performance at Vietnamese manufacturing companies
Published: August 1, 2026
Abstract
This study is to determine and measure the influence of factors on the application of Balanced Scorecard (BSC) at Vietnamese manufacturing enterprises. The study finds out that the participation level of senior leaders, business strategy, internal communication, organizational costs of applying the BSC, and competencies of accountant all have positive impacts on the BSC implementation at Vietnamese manufacturing enterprises. Based on these results, some solutions are proposed to improve the use of BSC at manufacturing enterprises in Vietnam.
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