摘要：The Balanced Scorecard (BSC) has been widely acknowledged as an innovative governance mechanism. The success of BSC implementation relies on effective diffusion among its adopters. Although prior studies suggest several facilitating factors of BSC implementation, examination of critical success factors (CSFs) from the diffusion of innovation perspective is still limited. Hence, this study aimed to identify the CSFs in the adoption and implementation of BSC by conducting a single case study within a selected Government-Linked Company (GLC) in Malaysia. Data was collected through semi-structured interviews, observation and document reviews. Key findings of this study suggest that five factors consisting of adopter characteristics, organisational structure, innovation champion, perceived innovation attributes and the types of innovation decisions are the CSFs of BSC implementation in GLCs. These findings provide useful guidance to organisations which intend to or have already adopted BSC as a governance mechanism to emulate best practices suggested by this study.
关键词：Governance mechanism;innovation;Balanced Scorecard;critical success factors;facilitators;barriers;Government Linked Companies;transformation;case study
