摘要：Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance
(1986) [Davis, F.D. (1986). A technology acceptance model for empirically testing new
end user information systems: theory and results. Doctoral dissertation. Cambridge, MA: Massachusetts
Institute of Technology.], this study examines the factors that influence the decision-making
of the enterprises in application of balanced scorecard (BSC) in Vietnamese hospitality firms.
An analysis of 315 hotel managers indicates that managers' perceptions of usefulness and ability to
acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese
hospitality firms. The paper contributes lessons to literature and some valuable experiences
of the BSC application to reality for not only firms in Vietnam but also the other business units in
other countries.
