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Factors Affecting the Application the Balanced Scorecard to Improve Organizational Performance in Vietnamese Coal-Fired Thermal Power Plants

Giao, Tran Xuan & Tam, Nguyen

Asia-Pacific Management Accounting Journal2025https://doi.org/10.24191/apmaj.v20i1-11article
ABDC C
Weight
0.50

What the paper says

Facing the demand from the Vietnamese Government to transition to more environmentally friendly fuels, coal-fired thermal power plants are encountering many challenges.However, this also presents a significant opportunity for them to aim for higher goals, namely green and sustainable development.In this study, we utilized the Contingency Theory, Resourcebased View, and previous studies to identify factors that significantly influenced the application of the balanced scorecard (BSC).We used both qualitative and quantitative research methods, conducting direct surveys at 18 coal-fired thermal power plants and obtaining 198 valid questionnaires.We then aggregated the data in Microsoft Excel and used Smart PLS software to analyze the results.The research results showed that culture and strategy did not have much influence.In contrast, top management support, technology, structure, and human resources had significant impacts on the application of BSC.Furthermore, BSC had a substantial effect on enhancing organizational performance in Vietnamese coal-fired thermal power plants.

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https://doi.org/https://doi.org/10.24191/apmaj.v20i1-11

Or copy a formatted citation

@article{giao2025,
  title        = {{Factors Affecting the Application the Balanced Scorecard to Improve Organizational Performance in Vietnamese Coal-Fired Thermal Power Plants}},
  author       = {Giao, Tran Xuan & Tam, Nguyen},
  journal      = {Asia-Pacific Management Accounting Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.24191/apmaj.v20i1-11},
}

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Factors Affecting the Application the Balanced Scorecard to Improve Organizational Performance in Vietnamese Coal-Fired Thermal Power Plants

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.