Relações entre fatores contingenciais e o nível de adoção do Balanced Scorecard

• Autor(a) principal: Santos, Rayane Farias dos
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFPB
• Texto Completo: https://repositorio.ufpb.br/jspui/handle/123456789/20985
• topic: Balanced Scorecard; Fatores contingenciais; Empresas de panificação; Contingency factors; Bakery companies; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This study aimed to analyze the existing relationships between contingency factors and the level of use of the Balanced Scorecard. To achieve the proposed objective, a descriptive, exploratory and quantitative research was carried out, whose universe consists of 205 companies active in the Bakery sector operating in the State of Paraíba, according to the registration available on the page of the Federation of Industries of the State of Paraíba (FIEP). Of the total population, 42 companies accepted to participate in the research, making up the study sample. Data collection was carried out through a structured questionnaire, which was accessed through the Google Forms platform, from July to September 2020. With regard to statistical procedures, descriptive statistics were used, the Kruskal Wallis and Spearman's Correlation test. The results show that more than half of the research companies are not BSC users, whose hierarchical structuring can be classified as simple, as well as having small to medium size, despite the vast majority having a long time in the market, whose relations with Stakeholders occur through individual businesses. With regard to the significance of contingency factors, in the context of the external environment, the intensity of competition, as well as the dynamics aimed at economic and political regulations, were significant in terms of the use of the BSC. The contingency factor Strategy, focused on the analysis of daily operations for decision making, as well as the Structure, through descriptions of formal jobs and observation of written rules and regulations, the use of Communication Technologies and Culture, regarding employees being receptive to new ideas and regulations also proved to be significant. The contingent factors Size and Leadership were not significant. With regard to factors acting as contributors or inhibitors on the level of use of the BSC, the structure, economic and political regulations, the analysis of daily operations for decision making and formal job descriptions and observance of written rules and regulations are showed how contributing factors to the level of use of the tool, as well as employees being receptive to new ideas and regulations, presented itself as an inhibiting factor in the level of use of the Balanced Scorecard. The results thus demonstrate that there are contingent factors that are related to the level of use of the BSC, some of which act as contributors and others as inhibitors on the level of use of the tool, serving as drivers in the implementation of the Balanced Scorecard.