Balanced scorecard and performance in a competitive environment

摘要

This paper reports the results of an empirical investigation into strategic performance measurement systems. More specifically, it examines how the Balanced Scorecard (BSC) is associated with the intensity of market competition and the organizational performance. To test these associations, data were collected from 50 Tunisian agribusiness units. The results indicate that the intensity of market competition is a determinant of the use of the BSC which, in turn, is a determinant of organizational performance. Keywords : Market Competition, BSC, Organizational Performance.