{"references": ["\u0110\u1eb7ng Th\u1ecb H\u01b0\u01a1ng (2010). \u00c1p d\u1ee5ng BSC t\u1ea1i c\u00e1c DN d\u1ecbch v\u1ee5 Vi\u1ec7t Nam. T\u1ea1p ch\u00ed khoa h\u1ecdc kinh t\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb kinh doanh, S\u1ed1 26, 94-104.", "Nguy\u1ec5n Quang \u0110\u1ea1i (2016), H\u1ec7 th\u1ed1ng \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng trong c\u00e1c DN t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh. Lu\u1eadn \u00e1n Ti\u1ebfn s\u1ef9 Kinh t\u1ebf, H\u1ecdc vi\u1ec7n Khoa h\u1ecdc x\u00e3 h\u1ed9i.", "Ph\u1ea1m H\u00f9ng C\u01b0\u1eddng & B\u00f9i V\u0103n Minh (2014). Th\u1ef1c tr\u1ea1ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng (balanced scorecard) trong c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh. T\u1ea1p ch\u00ed Khoa h\u1ecdc Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc An Giang, S\u1ed1 3, 85 - 92.", "Phan Th\u1ecb Xu\u00e2n H\u01b0\u01a1ng (2016). X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng cho ng\u00e0nh ch\u1ebf bi\u1ebfn th\u1ee7y s\u1ea3n t\u1ec9nh Kh\u00e1nh H\u00f2a. Lu\u1eadn \u00e1n Ti\u1ebfn s\u1ef9, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf \u0110\u00e0 N\u1eb5ng.", "Phan Th\u1ecb Xu\u00e2n H\u01b0\u01a1ng & Tr\u1ea7n \u0110\u00ecnh Kh\u00f4i Nguy\u00ean (2014). X\u00e2y d\u1ef1ng b\u1ea3n \u0111\u1ed3 chi\u1ebfn l\u01b0\u1ee3c cho c\u00e1c doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn th\u1ee7y s\u1ea3n t\u1ec9nh Kh\u00e1nh H\u00f2a. T\u1ea1p ch\u00ed Ph\u00e1t tri\u1ec3n Kinh t\u1ebf, S\u1ed1 289, 108 - 127.", "T\u1ea1 L\u00ea Ng\u00e2n H\u00e0 (2019). C\u00e1c nh\u00e2n t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c v\u1eadn d\u1ee5ng B\u1ea3ng \u0111i\u1ec3m c\u00e2n b\u1eb1ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1ea1i TP. HCM. Lu\u1eadn v\u0103n th\u1ea1c s\u1ef9, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP.HCM.", "r\u1ea7n Qu\u1ed1c Vi\u1ec7t (2013). C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 ch\u1ea5p nh\u1eadn m\u00f4 h\u00ecnh th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng trong qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c t\u1ea1i c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam. Lu\u1eadn \u00e1n Ti\u1ebfn s\u1ef9, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n H\u00e0 N\u1ed9i.", "Tr\u1ecbnh Th\u00f9y Anh (2015). Qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c d\u1ef1a v\u00e0o m\u00f4 h\u00ecnh th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng: T\u1eeb t\u01b0 duy \u0111\u1ebfn h\u00e0nh \u0111\u1ed9ng. T\u1ea1p ch\u00ed Khoa h\u1ecdc tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc M\u1edf TP. HCM, 6, 55-66.", "V\u00f5 Ng\u1ecdc H\u1ed3ng Ph\u00fac (2018). C\u00e1c nh\u00e2n t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u1ee9ng d\u1ee5ng th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng t\u1ea1i TP. HCM. Lu\u1eadn v\u0103n th\u1ea1c s\u1ef9, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP.HCM.", "V\u0169 Th\u00f9y D\u01b0\u01a1ng (2017). V\u1eadn d\u1ee5ng Th\u1ebb \u0111i\u1ec3m c\u00e2n b\u1eb1ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c doanh nghi\u1ec7p May Vi\u1ec7t Nam. Lu\u1eadn \u00e1n Ti\u1ebfn s\u1ef9, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n H\u00e0 N\u1ed9i.", "Anand, M., Sahay, B. & Saha, S., (2005). Balanced scorecard in Indian companies. Vikalpa 30, 11-26.", "Andersen, H., Cobbold, I. & Lawrie, G (2001). Balanced scorecard implementation in SMEs: reflection on literature and practice. 4th SME international conference, Allborg university, Denmark, 2001. Citeseer.", "Atkinson, A. A., Balakrishnan, R., Booth, P., Cote, J. M., Groot, T., Malmi, T., Roberts, H., Uliana, E. & Wu, A., (1997). New directions in management accounting research. Journal of management accounting research, 9, 79-108.", "Benkov\u00e1, E., Gallo, P., Balogov\u00e1, B. & Nemec, J. (2020). Factors Affecting the Use of Balanced Scorecard in Measuring Company Performance. Sustainability 12, 1178.", "Braam, G. J. M. & Nijssen, E. J. (2004). Performance effects of using the Balanced Scorecard: a note on the Dutch experience. Long Range Planning, 37, 335-349.", "Crabtree, A. D. & Debusk, G. K (2008). The effects of adopting the balanced scorecard on shareholder returns. Advances in Accounting 24, 8-15.", "Davila, T. (2005). An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms. Accounting, Organizations Society 30, 223-248.", "Davis, S. & Albright, T., (2004). An investigation of the effect of Balanced Scorecard implementation on financial performance. Management Accounting Research 15, 135-153.", "De Geuser, F., Mooraj, S. & Oyon, D. (2009). Does the balanced scorecard add value? Empirical evidence on its effect on performance. European Accounting Review 18, 93-122.", "Ding, S. & Beaulieu, P. (2011). The role of financial incentives in balanced scorecard\u2010based performance evaluations: Correcting mood congruency biases. Journal of Accounting Research 49, 1223-1247.", "Gibbons, R. & Kaplan, R. S. (2015). Formal measures in informal management: can a balanced scorecard change a culture? American Economic Review 105, 447-51.", "Gumbus, A. & Lussier, R. N. (2006). Entrepreneurs use a balanced scorecard to translate strategy into performance measures. Journal of Small Business Management 44, 407-425.", "Hair Jr, J. F., Hult, G. T. M., Ringle, C. & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM), Sage publications.", "Haldma, T. & L\u00e4\u00e4ts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management accounting research 13, 379-400.", "Hendricks, K., Menor, L. & Wiedman, C. (2004). The Balanced Scorecard: To adopt or not to adopt. Ivey Business Journal 69, 1-9.", "Hoque, Z. & James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance. Journal of Management Accounting Research, 12.", "Hoque, Z. (2005). Linking environmental uncertainty to non-financial performance measures and performance: a research note. The British Accounting Review 37, 471-481.", "Hulland, J. (1999). The effects of country-of-brand and brand name on product evaluation and consideration: A cross-country comparison. Journal of International Consumer Marketing 11, 23-40.", "Ishola, A. A., Adeleye, S. T. & Tanimola, F. A. (2018). Impact of educational, professional qualification and years of experience on accountant job performance. Journal of Accounting Financial Management 4, 2018.", "Islam, M. & Kellermanns, F. W. (2006). Firm\u2010and Individual\u2010Level Determinants of Balanced Scorecard Usage. Canadian Accounting Perspectives 5, 181-207.", "Islam, M., Yang, Y.-F., Hu, Y.-J. & Hsu, C.-S. (2014). Factors affecting balanced scorecard usage. International Journal of Business Information Systems 17, 112-128.", "Ismail, N. A. & King, M. (2007). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems Small Business 1, 1-20.", "Ittner, C.D. and Larcker, D.F. (1997). Innovations in performance measurement: trends andresearch implications. Journal of Management Accounting Research 10, 205\u2013238.", "Johnson, T. H. & Kaplan, R. S. (1987). Relevance lost: the rise and fall of management accounting. Harvard Business School Press.", "Kaplan, R. S. & Norton, D. P. (1996a). Linking the balanced scorecard to strategy. Harvard Business School Press.", "Kaplan, R. S. & Norton, D. P. (1996b). The balanced scorecard: translating strategy into action, Harvard Business School Press.", "Kennedy, T. & Affleck\u2010Graves, J. (2001). The impact of activity\u2010based costing techniques on firm performance. Journal of management accounting research 13, 19-45.", "Koske, C.C. & Muturi, W. (2015). Factors affecting application of BSC: A case study of nongovernmental organizations in Eldoret, Kenya. Journal of Management 2,1868-1898.", "Les\u00e1kov\u00e1, \u013d. & Dubcov\u00e1, K. (2016). Knowledge and use of the balanced scorecard method in the businesses in the Slovak Republic. Procedia-Social Behavioral Sciences 230, 39-48.", "Machado, M. J. C. V. (2013). Balanced Scorecard: an empirical study of small and medium size enterprises. Review of Business Management 15, 129-148.", "Perera, S. & Baker, P. (2007). Performance measurement practices in small and medium size manufacturing enterprises in Australia. Small Enterprise Research 15, 10-30.", "Quesado, P. R., Aibar-Guzm\u00e1n, B., Rodrigues, L. L. & Economics, B. (2016). Extrinsic and intrinsic factors in the balanced scorecard adoption: An empirical study in Portuguese organizations. European journal of management 25, 47-55.", "Speckbacher, G., Bischof, J. & Pfeiffer, T. (2003). A descriptive analysis on the implementation of balanced scorecards in German-speaking countries. Management accounting research 14, 361-388.", "Vo Van Nhi & Pham Ngoc Toan (2018). Factors influencing to the application of balanced scorecard among listed companies in Ho Chi Minh City. International Conference on Business, Management and Accounting.", "Wiersma, E. (2009). For which purposes do managers use Balanced Scorecards?: An empirical study. Management accounting research, 20, 239."]}

Bảng điểm cân bằng (Balanced Scorecard – BSC) được đưa ra bởi Kaplan và Norton (1996b), là hệ thống đo lường thành quả và quản trị chiến lược của tổ chức. BSC xem xét thành quả hoạt động của tổ chức từ 4 khía cạnh: Khía cạnh tài chính, khía cạnh khách hàng, khía cạnh kinh doanh nội bộ và khía cạnh học hỏi và phát triển. Nghiên cứu này được thực hiện nhằm xác định và đo lường các yếu tố ảnh hưởng đến việc áp dụng Bảng điểm cân bằng (Balanced Scorecard – BSC) và tác động của việc vận dụng BSC đến thành quả hoạt động của các doanh nghiệp trên địa bàn tỉnh Đắk Lắk. Nghiên cứu sử dụng phương pháp định lượng với 250 mẫu, các kỹ thuật phân tích bao gồm thống kê mô tả, phân tích mô hình đo lường và mô hình cấu trúc. Kết quả có 6 yếu tố ảnh hưởng đến việc áp dụng BSC tại các doanh nghiệp trên địa bàn tỉnh Đắk Lắk, đó là: Quy mô doanh nghiệp; Nhận thức về tính hữu ích của BSC; Nhận thức về khả năng vận dụng BSC; Văn hóa doanh nghiệp; Trình độ kế toán viên và chi phí tổ chức vận dụng BSC. Kết quả từ nghiên cứu cho thấy các yếu tố này có tác động tích cực đến khả năng vận dụng BSC và vai trò tích cực của BSC trong việc góp phần nâng cao thành quả hoạt động kinh doanh của DN. Ngoài ra, nghiên cứu cũng đưa ra các khuyến nghị và hàm ý nhằm nâng cao khả năng vận dụng BSC để tăng cường thành quả hoạt động kinh doanh của doanh nghiệp.