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The barriers to balanced scorecard implementation in Jordanian public listed companies

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  • Abedalqader Rababah
  • Nassereddine Saadouli
  • Sulaiman Weshah

Abstract

In their drive to improve the management and control of their accounting systems in a highly volatile and uncertain environment, many companies adopted the balanced scorecard (BSC) approach to streamline their strategic accounting choices and the short-term operational tasks and activities. This paper investigates the BSC adoption and implementation within the Jordanian publicly listed companies. Using qualitative, results show that the BSC adoption/implementation rate is low. The primary factors for such a low rate are lack of senior management support, lack of expertise and prohibitive adoption costs. The results provide a stepping-stone for management to devise courses of action that will mitigate the effect of the identified factors.

Suggested Citation

  • Abedalqader Rababah & Nassereddine Saadouli & Sulaiman Weshah, 2026. "The barriers to balanced scorecard implementation in Jordanian public listed companies," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 51(1), pages 59-71.
    • Handle: RePEc:ids:ijbisy:v:51:y:2026:i:1:p:59-71
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