This study proposes a framework for classifying BSC into three different usage types and this is used to examine BSC usage among the Stock Exchange of Thailand (SET) listed companies, perceived benefits gained, and effects on financial performance. So far, there is little published evidence on...

Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...