Jusoh, Ruzita; Nasir Ibrahim, Daing; Zainuddin, Yuserrie - In: Journal of Financial Reporting and Accounting 5 (2007) 1, pp. 87-118
This paper empirically examined the role of the balanced scorecard (BSC) measures usage as a potential moderator of the business strategy and performance relationship. Samples were taken from 120 manufacturing firms. Results of this study provide evidence that partially support the moderating...