The BSC and the attributes structure of management accounting: an analysis within the brazilian environment

• Autor(a) principal: Frezatti, Fábio
• Data de Publicação: 2010
• Outros Autores: Relvas, Tania Regina Sordi, Junqueira, Emanuel
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração de Empresas
• Texto Completo: https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/31293
• topic: Balanced scorecard; management accounting; management control; business performance; accounting attributes; Balanced scorecard; contabilidade gerencial; controle gerencial; desempenho empresarial; atributos da contabilidade

This paper aims to research the association between the management accounting attribute structure and the existence of the balanced scorecard (BSC) in the Brazilian companies. The research used the management accounting attribute structure developed by Chenhall and Morris (1986) and improved by Moores and Yuen (2001). Considering this association, the research tried to identify companies’ characteristics of the ones that implemented or are in the processing of BSC implementation and analysed the possible reasons of its rare usage. It was possible identify significant relationship between BSC implementations and management accounting attributes profile in three of the four defined groups. The knowledge of this research is useful due to the potential orientation that it could provide for management in the requirements and structural conditions for BSC usage reducing the risk of failure and improving the implementation process.