Corporate culture and adoption of the balanced scorecard as a performance management tool in Cameroonian SMEs (notice n° 1104407)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01858cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250413011835.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Foka Tagne, Alain Gilles |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Corporate culture and adoption of the balanced scorecard as a performance management tool in Cameroonian SMEs |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 51 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Performance management in companies increasingly requires powerful and sophisticated tools such as the balanced scorecard (BSC) to guarantee the reliability of management decisions. This study aims to determine the role played by corporate culture in the process of adopting this tool. Using the theoretical frameworks of cultural contingency, cognitive theories of the firm, and data from the International Development Research Centre (IDRC) on a panel of 100 Cameroonian SMEs using the BSC to monitor their performance, the results indicate that corporate culture significantly influences the level of BSC adoption in SMEs. Specifically, the level of BSC adoption in Cameroonian SMEs increases if the corporate culture incorporates collective myths and beliefs, a sense of language, and a sense of moral values. On the other hand, the level of BSC adoption decreases when the culture does not integrate work methods. These results fit into the framework of cultural contingency theory. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | balanced scorecard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contingency theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate culture |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SME |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Balanced Scorecard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Contingency theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Corporate culture |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SME |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Djoutsa Wamba, Léopold |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Marché et organisations | o 48 | 3 | 2023-09-28 | p. 165-194 | 1953-6119 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-marche-et-organisations-2023-3-page-165?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-marche-et-organisations-2023-3-page-165?lang=en&redirect-ssocas=7080</a> |
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