The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case

Detalhes bibliográficos
Autor(a) principal: Quesado, Patrícia
Data de Publicação: 2006
Outros Autores: Rodrigues, Lúcia
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/11110/494
Resumo: Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.
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spelling The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies CaseBalanced ScorecardManagement AccountingLargest CompaniesBalanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.ATINER2013-12-19T14:29:10Z2006-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/494oai:ciencipca.ipca.pt:11110/494enghttp://hdl.handle.net/11110/494metadata only accessinfo:eu-repo/semantics/openAccessQuesado, PatríciaRodrigues, Lúciareponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-05T12:52:04Zoai:ciencipca.ipca.pt:11110/494Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:00:56.601617Repositório 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 The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case
title The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case
spellingShingle The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case
Quesado, Patrícia
Balanced Scorecard
Management Accounting
Largest Companies
title_short The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case
title_full The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case
title_fullStr The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case
title_full_unstemmed The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case
title_sort The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case
author Quesado, Patrícia
author_facet Quesado, Patrícia
Rodrigues, Lúcia
author_role author
author2 Rodrigues, Lúcia
author2_role author
dc.contributor.author.fl_str_mv Quesado, Patrícia
Rodrigues, Lúcia
dc.subject.por.fl_str_mv Balanced Scorecard
Management Accounting
Largest Companies
topic Balanced Scorecard
Management Accounting
Largest Companies
description Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.
publishDate 2006
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