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Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises

The purpose of this paper is to identify the relationships between dimensions of internationalisation on balanced scorecard (BSC), among Malaysian small and medium enterprises (SMEs). Internationalisation covers the dimensions of knowledge, trust and commitment. Internationalisation can benefit th...

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Main Authors: Chong, Poh Ling, Ong, Tze San, Amalina Abdullah,, Choo, Wei Chong
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2019
Online Access:http://journalarticle.ukm.my/19183/1/35878-118970-1-PB.pdf
http://journalarticle.ukm.my/19183/
https://ejournal.ukm.my/ajac/issue/view/1225
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spelling my-ukm.journal.191832022-08-02T03:31:33Z http://journalarticle.ukm.my/19183/ Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises Chong, Poh Ling Ong, Tze San Amalina Abdullah, Choo, Wei Chong The purpose of this paper is to identify the relationships between dimensions of internationalisation on balanced scorecard (BSC), among Malaysian small and medium enterprises (SMEs). Internationalisation covers the dimensions of knowledge, trust and commitment. Internationalisation can benefit the firm performance of SMEs in Malaysia which is measured using balanced scorecard, by increasing the involvement of SMEs in international business. A sample of 404 data was considered as the final sample size for this study. By using Structural Equation Modelling (SEM), the dimensions of internationalisation were observed to test the hypotheses. The results indicate that internationalisation as a whole does not have a role in the results of BSC among Malaysian SMEs. However, this also indicates that internationalisation is useful to reach the firm performance mostly in larger organisations because they require more strategic internationalisation to be more triumphant over their rivals which the larger organisations have. Furthermore, most SMEs in Malaysia are relatively new and being mostly family enterprises, these SMEs in Malaysia are more knowledgeable to perform domestic business. Therefore, this research conveys an understanding to the owners and managers to quickly achieve BSC results. Finally, this study brings some conclusions to the policy makers and regulators as well. Penerbit Universiti Kebangsaan Malaysia 2019 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19183/1/35878-118970-1-PB.pdf Chong, Poh Ling and Ong, Tze San and Amalina Abdullah, and Choo, Wei Chong (2019) Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises. Asian Journal of Accounting and Governance, 12 . pp. 77-90. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1225
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description The purpose of this paper is to identify the relationships between dimensions of internationalisation on balanced scorecard (BSC), among Malaysian small and medium enterprises (SMEs). Internationalisation covers the dimensions of knowledge, trust and commitment. Internationalisation can benefit the firm performance of SMEs in Malaysia which is measured using balanced scorecard, by increasing the involvement of SMEs in international business. A sample of 404 data was considered as the final sample size for this study. By using Structural Equation Modelling (SEM), the dimensions of internationalisation were observed to test the hypotheses. The results indicate that internationalisation as a whole does not have a role in the results of BSC among Malaysian SMEs. However, this also indicates that internationalisation is useful to reach the firm performance mostly in larger organisations because they require more strategic internationalisation to be more triumphant over their rivals which the larger organisations have. Furthermore, most SMEs in Malaysia are relatively new and being mostly family enterprises, these SMEs in Malaysia are more knowledgeable to perform domestic business. Therefore, this research conveys an understanding to the owners and managers to quickly achieve BSC results. Finally, this study brings some conclusions to the policy makers and regulators as well.
format Article
author Chong, Poh Ling
Ong, Tze San
Amalina Abdullah,
Choo, Wei Chong
spellingShingle Chong, Poh Ling
Ong, Tze San
Amalina Abdullah,
Choo, Wei Chong
Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises
author_facet Chong, Poh Ling
Ong, Tze San
Amalina Abdullah,
Choo, Wei Chong
author_sort Chong, Poh Ling
title Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises
title_short Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises
title_full Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises
title_fullStr Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises
title_full_unstemmed Effect of internationalisation on balanced scorecard among Malaysian small and medium enterprises
title_sort effect of internationalisation on balanced scorecard among malaysian small and medium enterprises
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2019
url http://journalarticle.ukm.my/19183/1/35878-118970-1-PB.pdf
http://journalarticle.ukm.my/19183/
https://ejournal.ukm.my/ajac/issue/view/1225
_version_ 1740826821890408448
score 13.211869

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