Balanced Scorecard (BSC): Does It Really Matter in Malaysian SME?.

      Аннотация: This study is to investigate the perceived importance of Balanced Scorecard (BSC) implementation of Malaysian Small and Medium Enterprises (SMEs) in the context of managers or top management. This research employed sample from selected region in Malaysia such as Penang, Selangor, Kuala Lumpur as well as Kuching in Sarawak in the sector of SME mainly on manufacturing and services sectors. Descriptive statistic, mean score, reliability analysis, Kendall's Tau-B correlation and one-way ANOVA were used in the paper to see the perceived importance of the BSC implementation in Malaysian SMEs. The results demonstrate that Malaysian SME perceived partially important towards the BSC implementation in the context of managers and top management. The majority of Malaysian SME firm do not formally use the BSC. Instead, they use some of the key performance indicators (KPIs) that they know and best fit in their firm. Hence, this approach should be extensively adopt by any company, especially small firm like SME in order to measure their performance in accordance with the company goal and mission.

Ключевые слова: BSC, Malaysia, Management, Small and Medium Enterprise, SME, balance scorecard