La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del cuadro de mando integral en empresas portuguesas

• Autor(a) principal: Quesado, Patrícia
• Data de Publicação: 2014
• Outros Autores: Áibar Guzmán, Beatriz, Rodrigues, Lúcia
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/11110/709
• topic: cuadro de mando integral; contabilidad y control de gestión; teoría de contingencias; Portugal

In this article we aim to identify and analyze a set of variables related to the organizational and environ-mental strategy that can potentially influence the adoption of the Balanced Scorecard (BSC) in Portuguesecompanies of different sizes. Hypotheses were tested using data obtained from a questionnaire sent to549 privately-owned Portuguese organizations (small and medium enterprises and large companies),with an overall response rate of 28.2%. The results allow us to conclude that the BSC is independent ofthe activity/industry in which the organization operates. Furthermore, we have found that organizationsthat follow a defensive strategy attach greater importance to the BSC financial perspective or equiva-lent. On the other hand, we did not find empirical evidence regarding the possible relationship betweenthe BSC, the type of strategy adopted by the organization, the phase/stage of the life cycle in which theorganization is located, and the environmental intensity competition.