Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/1075 |
Resumo: | In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard(BSC) by privately-owned Portuguese organizations (large companies and small and médium enterprises).These factos are related to companies age,the diversity of products and services,the nature of the ownership structure,the internationalization,and the organizational size. As a primary means of data collection was carried out a postal survey through a questionnaire sent to 549 privately-owned Portuguese organizations, with na overall responserate of 28.2%. The results indicate that the degree of diversity of the products/services of the organization,the owner- ship of foreign groups,and theo rganizational size are positively associated with the implementation of the BSC.Thus,we conclude that the BSC increases with the degree of diversity of the products/services of the organization,that the Portuguese organizations that use the BSC are mainly owned by foreign groups; and larger organizations are most likely to use this tool. |
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Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizationsBalanced ScorecardOrganizational factorsEnvironmental factorsPortuguese firmsContingency TheoryDetermining factorsIn this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard(BSC) by privately-owned Portuguese organizations (large companies and small and médium enterprises).These factos are related to companies age,the diversity of products and services,the nature of the ownership structure,the internationalization,and the organizational size. As a primary means of data collection was carried out a postal survey through a questionnaire sent to 549 privately-owned Portuguese organizations, with na overall responserate of 28.2%. The results indicate that the degree of diversity of the products/services of the organization,the owner- ship of foreign groups,and theo rganizational size are positively associated with the implementation of the BSC.Thus,we conclude that the BSC increases with the degree of diversity of the products/services of the organization,that the Portuguese organizations that use the BSC are mainly owned by foreign groups; and larger organizations are most likely to use this tool.European Journal of Management & Business Economics2016-06-27T15:50:29Z2016-05-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/1075oai:ciencipca.ipca.pt:11110/1075eng1019-6838http://hdl.handle.net/11110/1075metadata only accessinfo:eu-repo/semantics/openAccessQuesado, PatríciaGuzmán, BeatrizRodrigues, Lúciareponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-05T12:52:32Zoai:ciencipca.ipca.pt:11110/1075Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:01:26.617994Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations |
title |
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations |
spellingShingle |
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations Quesado, Patrícia Balanced Scorecard Organizational factors Environmental factors Portuguese firms Contingency Theory Determining factors |
title_short |
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations |
title_full |
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations |
title_fullStr |
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations |
title_full_unstemmed |
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations |
title_sort |
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: an empirical study in Portuguese organizations |
author |
Quesado, Patrícia |
author_facet |
Quesado, Patrícia Guzmán, Beatriz Rodrigues, Lúcia |
author_role |
author |
author2 |
Guzmán, Beatriz Rodrigues, Lúcia |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Quesado, Patrícia Guzmán, Beatriz Rodrigues, Lúcia |
dc.subject.por.fl_str_mv |
Balanced Scorecard Organizational factors Environmental factors Portuguese firms Contingency Theory Determining factors |
topic |
Balanced Scorecard Organizational factors Environmental factors Portuguese firms Contingency Theory Determining factors |
description |
In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard(BSC) by privately-owned Portuguese organizations (large companies and small and médium enterprises).These factos are related to companies age,the diversity of products and services,the nature of the ownership structure,the internationalization,and the organizational size. As a primary means of data collection was carried out a postal survey through a questionnaire sent to 549 privately-owned Portuguese organizations, with na overall responserate of 28.2%. The results indicate that the degree of diversity of the products/services of the organization,the owner- ship of foreign groups,and theo rganizational size are positively associated with the implementation of the BSC.Thus,we conclude that the BSC increases with the degree of diversity of the products/services of the organization,that the Portuguese organizations that use the BSC are mainly owned by foreign groups; and larger organizations are most likely to use this tool. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-06-27T15:50:29Z 2016-05-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11110/1075 oai:ciencipca.ipca.pt:11110/1075 |
url |
http://hdl.handle.net/11110/1075 |
identifier_str_mv |
oai:ciencipca.ipca.pt:11110/1075 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
1019-6838 http://hdl.handle.net/11110/1075 |
dc.rights.driver.fl_str_mv |
metadata only access info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
metadata only access |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
European Journal of Management & Business Economics |
publisher.none.fl_str_mv |
European Journal of Management & Business Economics |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799129884625207296 |