BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://hdl.handle.net/1822/83314 |
Resumo: | Bearing the growing competition between organisations in mind, managers are focused on keeping on with the search for strategic alignment and performance monitoring. The literature has shed much light into the field of Management but a guide to monitor the defined strategy via Balanced Scorecard (BSC) is still lacking. Few studies have made their focus the question of which perspectives are the most relevant; it is therefore likely that there are different importance rankings between organisations with and without BSC. Highlighting the need to bring insight into this research field concerning the organizational performance measurement of the BSC, quantitative research was performed, to analyse the different rankings of the four perspectives, comparing organisations with and without BSC. The sample was composed of 107 out of the 250 major export organisations of Portugal. The outcomes confirm that the most relevant perspective is indeed the financial perspective, followed by the customer perspective, a finding unanimous in both types of organization (with and without BSC). For organizations without BSC, in third place stands the internal perspective, but, contrastingly, it comes after learning and growth perspective for organisations with BSC. The perspective of learning and growth differs in its rankings between organisations with and without BSC, as it shows up at third position for organizations with BSC, and at the fourth (last) position in organizations without BSC. This research has relevant outcomes for both managers and academia, as it is still a fertile ground, as it guides managers to identify the importance assigned by major exporters to different perspectives, in order to link its indicators. Despite having different levels of importance assigned to the third and fourth perspective, BSC is known and regarded as a meaningful management tool, even by managers who do not have BSC implemented. It conceivably still has growing possibilities in several activity areas. |
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BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exportersBalanced ScorecardBSCExportersOrganizational performanceScience & TechnologyBearing the growing competition between organisations in mind, managers are focused on keeping on with the search for strategic alignment and performance monitoring. The literature has shed much light into the field of Management but a guide to monitor the defined strategy via Balanced Scorecard (BSC) is still lacking. Few studies have made their focus the question of which perspectives are the most relevant; it is therefore likely that there are different importance rankings between organisations with and without BSC. Highlighting the need to bring insight into this research field concerning the organizational performance measurement of the BSC, quantitative research was performed, to analyse the different rankings of the four perspectives, comparing organisations with and without BSC. The sample was composed of 107 out of the 250 major export organisations of Portugal. The outcomes confirm that the most relevant perspective is indeed the financial perspective, followed by the customer perspective, a finding unanimous in both types of organization (with and without BSC). For organizations without BSC, in third place stands the internal perspective, but, contrastingly, it comes after learning and growth perspective for organisations with BSC. The perspective of learning and growth differs in its rankings between organisations with and without BSC, as it shows up at third position for organizations with BSC, and at the fourth (last) position in organizations without BSC. This research has relevant outcomes for both managers and academia, as it is still a fertile ground, as it guides managers to identify the importance assigned by major exporters to different perspectives, in order to link its indicators. Despite having different levels of importance assigned to the third and fourth perspective, BSC is known and regarded as a meaningful management tool, even by managers who do not have BSC implemented. It conceivably still has growing possibilities in several activity areas.The work of author Cidália Oliveira was supported by the UIDB/05105/2020 Program Contract, funded by national funds through the FCT I.P. The work of author Rui Silva is supported by national funds, through the FCT—Portuguese Foundation for Science and Technology under the project UIDB/04011/2022 and by NECE-UBI, Research Centre for Business Sciences, Research Centre under the project UIDB/04630/2022.Multidisciplinary Digital Publishing Institute (MDPI)Universidade do MinhoOliveira, Cidália PereiraRodrigues, MargaridaSilva, RuiMeirinhos, GalvãoFranco, Mário2022-11-302022-11-30T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83314engOliveira, C.; Rodrigues, M.; Silva, R.; Meirinhos, G.; Franco, M. BSC’s Perspectives Ranking towards Organizational Performance: An Empirical Study Performed with Portuguese Exporters. Sustainability 2022, 14, 15979. https://doi.org/10.3390/su1423159792071-105010.3390/su14231597915979https://www.mdpi.com/2071-1050/14/23/15979info: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:RCAAP2023-07-21T12:22:36Zoai:repositorium.sdum.uminho.pt:1822/83314Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:16:07.196311Repositório 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 |
BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters |
title |
BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters |
spellingShingle |
BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters Oliveira, Cidália Pereira Balanced Scorecard BSC Exporters Organizational performance Science & Technology |
title_short |
BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters |
title_full |
BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters |
title_fullStr |
BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters |
title_full_unstemmed |
BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters |
title_sort |
BSC’s perspectives ranking towards organizational performance: an empirical study performed with Portuguese exporters |
author |
Oliveira, Cidália Pereira |
author_facet |
Oliveira, Cidália Pereira Rodrigues, Margarida Silva, Rui Meirinhos, Galvão Franco, Mário |
author_role |
author |
author2 |
Rodrigues, Margarida Silva, Rui Meirinhos, Galvão Franco, Mário |
author2_role |
author author author author |
dc.contributor.none.fl_str_mv |
Universidade do Minho |
dc.contributor.author.fl_str_mv |
Oliveira, Cidália Pereira Rodrigues, Margarida Silva, Rui Meirinhos, Galvão Franco, Mário |
dc.subject.por.fl_str_mv |
Balanced Scorecard BSC Exporters Organizational performance Science & Technology |
topic |
Balanced Scorecard BSC Exporters Organizational performance Science & Technology |
description |
Bearing the growing competition between organisations in mind, managers are focused on keeping on with the search for strategic alignment and performance monitoring. The literature has shed much light into the field of Management but a guide to monitor the defined strategy via Balanced Scorecard (BSC) is still lacking. Few studies have made their focus the question of which perspectives are the most relevant; it is therefore likely that there are different importance rankings between organisations with and without BSC. Highlighting the need to bring insight into this research field concerning the organizational performance measurement of the BSC, quantitative research was performed, to analyse the different rankings of the four perspectives, comparing organisations with and without BSC. The sample was composed of 107 out of the 250 major export organisations of Portugal. The outcomes confirm that the most relevant perspective is indeed the financial perspective, followed by the customer perspective, a finding unanimous in both types of organization (with and without BSC). For organizations without BSC, in third place stands the internal perspective, but, contrastingly, it comes after learning and growth perspective for organisations with BSC. The perspective of learning and growth differs in its rankings between organisations with and without BSC, as it shows up at third position for organizations with BSC, and at the fourth (last) position in organizations without BSC. This research has relevant outcomes for both managers and academia, as it is still a fertile ground, as it guides managers to identify the importance assigned by major exporters to different perspectives, in order to link its indicators. Despite having different levels of importance assigned to the third and fourth perspective, BSC is known and regarded as a meaningful management tool, even by managers who do not have BSC implemented. It conceivably still has growing possibilities in several activity areas. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-11-30 2022-11-30T00:00:00Z |
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 |
https://hdl.handle.net/1822/83314 |
url |
https://hdl.handle.net/1822/83314 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Oliveira, C.; Rodrigues, M.; Silva, R.; Meirinhos, G.; Franco, M. BSC’s Perspectives Ranking towards Organizational Performance: An Empirical Study Performed with Portuguese Exporters. Sustainability 2022, 14, 15979. https://doi.org/10.3390/su142315979 2071-1050 10.3390/su142315979 15979 https://www.mdpi.com/2071-1050/14/23/15979 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Multidisciplinary Digital Publishing Institute (MDPI) |
publisher.none.fl_str_mv |
Multidisciplinary Digital Publishing Institute (MDPI) |
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 |
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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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