Barriers of implementing the balanced scorecard: evidence from the banking sector in the developing market

Yousif Abdelbagi Abdalla, Abdelrahman Mohamed Ibrahim, Alhashmi Aboubaker Lasyoud, Mohammed Hersi Warsame

    Research output: Contribution to journalArticlepeer-review

    51 Downloads (Pure)


    The purpose of this study is to identify and understand the barriers to the balanced scorecard (BSC) implementation in the Sudanese banking sector. To achieve the research objective a qualitative approach is used. The research data were gathered by conducting 12 semi-structured interviews with the managers and senior staff of 10 banks working in Sudan. The findings of this research demonstrated that the major barriers of the BSC implementation in the Sudanese banking sector are as follows: absence of top management motivation and commitment, lack of awareness, lack of training, the high cost of the BSC implementation, the claim of current system sufficiency, difficulties in measuring BSC perspectives, and insufficient IT support. The findings suggest that the top management of the banking sector should be encouraged by the Central Bank of Sudan to consider using the BSC as a priority and include it within their strategic plans, initiate budgets and other resources for better BSC implementation (Gowindasamy & Jantan, 2018). This study contributes to the literature and practice in the field of management accounting by outlining the barriers to implementing the BSC in the banking sector located in a developing African country. The information obtained can enhance our understanding of BSC implantation in emerging economies.
    Original languageEnglish
    Pages (from-to)173-180
    Number of pages8
    JournalJournal of Governance and Regulation
    Issue number2
    Publication statusPublished - 22 Apr 2022


    Dive into the research topics of 'Barriers of implementing the balanced scorecard: evidence from the banking sector in the developing market'. Together they form a unique fingerprint.

    Cite this