The balanced scorecard in a pharmaceutical company: a case study
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://ciencia.iscte-iul.pt/id/ci-pub-8598 http://hdl.handle.net/10071/13969 |
Resumo: | The Balanced Scorecard (BSC) approach to performance measurement is gaining, over the last decades, an increased popularity due its strategic use of key non-financial measures along with the more traditional financial metrics. This paper outlines the process of development, implementation, usage and later on abandon, of the BSC in a Portuguese subsidiary of a leading international pharmaceutical company. In order to support our findings we review in the existing literature on the BSC concept and highline the characteristics of this concept analyzing the reasons of its popularity. In addition this paper postulates the likely impact of such a performance measurement system on the organizational behaviour and provides a framework on how the BSC implementation can effectively help an organization in clarifying its mission and strategy into new goals. Finally, this paper outlines the organizational challenges and potential pitfalls associated to the BSC implementation. |
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The balanced scorecard in a pharmaceutical company: a case studyBalanced scorecardAbandonChangeManagement accountingThe Balanced Scorecard (BSC) approach to performance measurement is gaining, over the last decades, an increased popularity due its strategic use of key non-financial measures along with the more traditional financial metrics. This paper outlines the process of development, implementation, usage and later on abandon, of the BSC in a Portuguese subsidiary of a leading international pharmaceutical company. In order to support our findings we review in the existing literature on the BSC concept and highline the characteristics of this concept analyzing the reasons of its popularity. In addition this paper postulates the likely impact of such a performance measurement system on the organizational behaviour and provides a framework on how the BSC implementation can effectively help an organization in clarifying its mission and strategy into new goals. Finally, this paper outlines the organizational challenges and potential pitfalls associated to the BSC implementation.Global Advanced Research Journals2017-07-12T14:09:43Z2012-01-01T00:00:00Z20122017-07-12T14:08:50Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/id/ci-pub-8598http://hdl.handle.net/10071/13969eng2315-5086Janota, R.Major, M.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:37:17Zoai:repositorio.iscte-iul.pt:10071/13969Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:17:00.815069Repositório 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 balanced scorecard in a pharmaceutical company: a case study |
title |
The balanced scorecard in a pharmaceutical company: a case study |
spellingShingle |
The balanced scorecard in a pharmaceutical company: a case study Janota, R. Balanced scorecard Abandon Change Management accounting |
title_short |
The balanced scorecard in a pharmaceutical company: a case study |
title_full |
The balanced scorecard in a pharmaceutical company: a case study |
title_fullStr |
The balanced scorecard in a pharmaceutical company: a case study |
title_full_unstemmed |
The balanced scorecard in a pharmaceutical company: a case study |
title_sort |
The balanced scorecard in a pharmaceutical company: a case study |
author |
Janota, R. |
author_facet |
Janota, R. Major, M. |
author_role |
author |
author2 |
Major, M. |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Janota, R. Major, M. |
dc.subject.por.fl_str_mv |
Balanced scorecard Abandon Change Management accounting |
topic |
Balanced scorecard Abandon Change Management accounting |
description |
The Balanced Scorecard (BSC) approach to performance measurement is gaining, over the last decades, an increased popularity due its strategic use of key non-financial measures along with the more traditional financial metrics. This paper outlines the process of development, implementation, usage and later on abandon, of the BSC in a Portuguese subsidiary of a leading international pharmaceutical company. In order to support our findings we review in the existing literature on the BSC concept and highline the characteristics of this concept analyzing the reasons of its popularity. In addition this paper postulates the likely impact of such a performance measurement system on the organizational behaviour and provides a framework on how the BSC implementation can effectively help an organization in clarifying its mission and strategy into new goals. Finally, this paper outlines the organizational challenges and potential pitfalls associated to the BSC implementation. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-01-01T00:00:00Z 2012 2017-07-12T14:09:43Z 2017-07-12T14:08:50Z |
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 |
https://ciencia.iscte-iul.pt/id/ci-pub-8598 http://hdl.handle.net/10071/13969 |
url |
https://ciencia.iscte-iul.pt/id/ci-pub-8598 http://hdl.handle.net/10071/13969 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2315-5086 |
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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Global Advanced Research Journals |
publisher.none.fl_str_mv |
Global Advanced Research Journals |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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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) |
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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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