DETERMINE CHALLENGES WHEN APPLYING BSC TO OPERATING MANAGEMENT ACCOUNTING OF DIGITAL INFORMATION TECHNOLOGY ENTERPRISES

Abstract

To promote the application of information technology in business operations, firms operating in the digital
environment need to make certain investments not only in terms of financial aspects but also in other operational sectors such as human resources, intelligent equity and other internal resources in a comprehensive manner. Based on the information provided by the accounting department, leaders will have the basis to make economic decisions appropriate to the company's context. In addition, to have more non-financial data channels, applying the balanced scorecard model is considered a necessary direction. However, many studies have demonstrated that the application of the BSC tool as modern anagerial accounting way to Vietnamese businesses has still faced many difficulties. Through qualitative research methods, survey, analysis and synthesis of research documents, the article provides the most general picture of BSC and its relationship with performance through identifying challenges when implementing this tool in information technology companies.