Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986), this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard in Vietnamese hospitality firms. An analysis of the 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 contribute lessons to literature and some valuable experiences of the BSC application to reality for not only firms in Vietnam but also ones in international jurisdictions. |
