Balanced Scorecard: empirical study on small and medium size enterprises

Detalhes bibliográficos
Autor(a) principal: Machado, M.
Data de Publicação: 2013
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/public/pub/id/10413
http://hdl.handle.net/10071/11742
Resumo: Theory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese industrial companies, researching factors that explain why the method is not familiar to all companies. Interviews were carried out with professionals in charge of management accounting in 58 industrial companies in eleven Portuguese districts. Evidence gathered allow us to conclude that very few enterprises use the Balanced Scorecard, and that most of the professionals interviewed are unaware of it. Research on explanatory factors allow us to conclude that awareness about this method depends on the individual characteristics of those in charge of management accounting, such as education and age; and on company characteristics, such as size.
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spelling Balanced Scorecard: empirical study on small and medium size enterprisesPerformance evaluationSMEPortugalTheory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese industrial companies, researching factors that explain why the method is not familiar to all companies. Interviews were carried out with professionals in charge of management accounting in 58 industrial companies in eleven Portuguese districts. Evidence gathered allow us to conclude that very few enterprises use the Balanced Scorecard, and that most of the professionals interviewed are unaware of it. Research on explanatory factors allow us to conclude that awareness about this method depends on the individual characteristics of those in charge of management accounting, such as education and age; and on company characteristics, such as size.Fundação Escola de Comércio Álvares Penteado – FECAP2016-07-13T14:51:10Z2013-01-01T00:00:00Z20132016-07-13T14:49:34Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/public/pub/id/10413http://hdl.handle.net/10071/11742eng1806-4892Machado, 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:RCAAP2023-11-09T17:40:22Zoai:repositorio.iscte-iul.pt:10071/11742Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:18:41.355852Repositório 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 Balanced Scorecard: empirical study on small and medium size enterprises
title Balanced Scorecard: empirical study on small and medium size enterprises
spellingShingle Balanced Scorecard: empirical study on small and medium size enterprises
Machado, M.
Performance evaluation
SME
Portugal
title_short Balanced Scorecard: empirical study on small and medium size enterprises
title_full Balanced Scorecard: empirical study on small and medium size enterprises
title_fullStr Balanced Scorecard: empirical study on small and medium size enterprises
title_full_unstemmed Balanced Scorecard: empirical study on small and medium size enterprises
title_sort Balanced Scorecard: empirical study on small and medium size enterprises
author Machado, M.
author_facet Machado, M.
author_role author
dc.contributor.author.fl_str_mv Machado, M.
dc.subject.por.fl_str_mv Performance evaluation
SME
Portugal
topic Performance evaluation
SME
Portugal
description Theory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese industrial companies, researching factors that explain why the method is not familiar to all companies. Interviews were carried out with professionals in charge of management accounting in 58 industrial companies in eleven Portuguese districts. Evidence gathered allow us to conclude that very few enterprises use the Balanced Scorecard, and that most of the professionals interviewed are unaware of it. Research on explanatory factors allow us to conclude that awareness about this method depends on the individual characteristics of those in charge of management accounting, such as education and age; and on company characteristics, such as size.
publishDate 2013
dc.date.none.fl_str_mv 2013-01-01T00:00:00Z
2013
2016-07-13T14:51:10Z
2016-07-13T14:49:34Z
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/public/pub/id/10413
http://hdl.handle.net/10071/11742
url https://ciencia.iscte-iul.pt/public/pub/id/10413
http://hdl.handle.net/10071/11742
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1806-4892
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 Fundação Escola de Comércio Álvares Penteado – FECAP
publisher.none.fl_str_mv Fundação Escola de Comércio Álvares Penteado – FECAP
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
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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repository.mail.fl_str_mv
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