The barriers to balanced scorecard implementation in Jordanian public listed companies

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.