000			01857cam a2200265 4500500
005			20250413013021.0
041			_afre
042			_adc
100	1	0	_aFoka Tagne, Alain Gilles _eauthor
700	1	0	_a Djoutsa Wamba, Léopold _eauthor
245	0	0	_aCorporate culture and adoption of the balanced scorecard as a performance management tool in Cameroonian SMEs
260			_c2023.
500			_a9
520			_aPerformance 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			_abalanced scorecard
690			_acontingency theory
690			_acorporate culture
690			_aSME
690			_aBalanced Scorecard
690			_aContingency theory
690			_aCorporate culture
690			_aSME
786	0		_nMarché et organisations | o 48 | 3 | 2023-09-28 | p. 165-194 | 1953-6119
856	4	1	_uhttps://shs.cairn.info/journal-marche-et-organisations-2023-3-page-165?lang=en&redirect-ssocas=7080
999			_c1106967 _d1106967