Research Journal of Business Management1819-19322152-0437Academic Journals Inc.10.3923/rjbm.2017.46.55OrdanzaPaul John JungHyung-Rok HwangIny KimMiok 12017111Background: As multinational businesses increase, it is important to harmonize between implementing the balanced scorecard as a tool to properly evaluate performance and set the target and the understanding of local culture. Materials and Methods: This study investigates the effect of national culture on the financial and the learning and growth perspective of the balanced scorecard using Philippine multinational company case. To conduct a case study, the researchers did a survey based on Hofstede six dimensions of culture model with 500 employees and received 232 responses. Results: The results are that Filipino cultural tendency affects the evaluation process of performances and setting a companys goal in the financial perspectives and training course and career changes in the learning and growth perspectives on the balanced scorecard. Conclusion: This proves that national culture became a major element of accomplishing BSC in multinational companies. Also, survey results from a developing country like the Philippines give a new perspective to the accounting research which mostly focus on a North American or European perspective. In the current worlds economic condition where globalization is a necessity for business, it is concluded that combination of culture and the balanced scorecard can lead to the success in multinational business.]]>Ukko, J., J. Tenhunen and H. Rantanen,20071103951Chan, Y.C.L. and S.J.K. Ho,20009145170Lipe, M.G. and S.E. Salterio,200075283298Speckbacher, G., J. Bischof and T. Pfeiffer,200314361388Hoque, Z. and W. James,200012117De Geuser, F., S. Mooraj and D. Oyon,20091893122Kaplan, R.S. and D.P. Norton,1996395379Kaplan, R.S. and D.P. Norton,19961st Edn.,Pages: 336Pages: 336Mooraj, S., D. Oyon and D. Hostettler,199917481491Mantere, S. and E. Vaara,200819341358Ittner, C.D. and D.F. Larcker,199810205238Appadurai, A.,200012119Kaplan, R.S. and D.P. Norton,1992707179Carmona, S., G. Iyer and P.M.J. Reckers,2011276274Laughlin, R.C.,199112209232Carmona, S. and A. Gronlund,20032314751496Kaplan, R.S. and D.P. Norton,2006Pages: 301Pages: 301ITMI.,20162016Hofstede, G.,1997Pages: 279Pages: 279Hofstede, G.,20112011Harrison, G.L. and J.L. McKinnon,199924483506Abdollah, I.I., F. Abdullah and B.H. Voon,2016224421428Lopez-Duarte, C., M. Gonzalez-Loureiro, M.M. Vidal-Suarez and B. Gonzalez-Diaz,201651511524Minola, T., G. Criaco and M. Obschonka,201646187213Wehn, U. and C. Montalvo,20162016