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pp.486-495
The purpose of this research was to investigate whether the perception of KPIs by restaurant managers from financial and non-financial perspectives was affected by BSC implementation. The perceptions that were examined were importance, adoption, performance, and utilization of KPIs. We surveyed managers from multinational restaurant chains that were adopting BSC and those that were not. From a non-financial perspective, the difference in perceived importance between BSC adopted firms and firms that did not adopt BSC was significant. The managers of BSC adopted firms perceived KPIs more seriously than the others. Secondly, according to the managers' working experiences, the difference of perceived utilization in the internal business process perspective was significant between BSC adopted firms and firms that did not adopt BSC. In addition, from the learning and growth perspective, the difference in perceived adoption and utilization between the two groups was significant. Finally, in the BSC adopted firms, the perceived importance of the managers affected the other perceptions like adoption and utilization from both the financial and non-financial perspectives.
