Research On Influence Factors Of Balanced Scorecard Adoption

The Balanced Scorecard (BSC) has been widely applied in the United States since the introduction by Kaplan and Norton in 1992. With the growing interconnectedness of the world's economies, the advanced management practices have diffused around the world. In 1996, Dr. Sun Yongling, the partner of East door management consulting company, touched BSC the first time in her life. With her help, the first Chinese Branch of a Transnational Company adopted BSC. Since then, BSC came into China. And a lot of scholars and managers study it.This paper is JSPS research fee issues about the study of management methods international diffusion - instance and evaluation of China, Japan and South Korea. --- The sub-project research topic of China application of business management.BSC has a lot of advantages, but it doesn't accept by most of the company. For better understanding this problem, based on the innovation diffusion and the BSC theory, learned from the research conclusions, and combined with our unique research background, the questionnaire and field survey will help us to find out the implement situation and influence factors of BSC in China. And compared with Japan's situation, we look forward something to learn.The survey finds that BSC is not widely used in our country, only 4% of total number of Chinese samples use BSC. Most of the companies use it was asked by leaders, and most of the sample enterprises have amended it in different levels, and provided the IT system to support the operation of BSC. Compared with China and Japan, we found that Chinese guild and consulting industry lagging far behind, which can not become the main power to introduce advanced management methods. From factor analysis, relative advantage and compatibility of BSC, firm size, the support of senior management, corporate standardization system, internal communication features, competitive pressure of external environment are six main factors affect the introduction of BSC. Regression analysis shows that in China except external competitive pressure, the remaining factors have played positive impact on BSC adopting. Competitive pressure has reverse correlation with BSC using. In Japan except corporate standardization system, the remaining factors have played positive impact on BSC adopting. Then according to the conclusion, this article put forward some suggestions.