Balanced scorecard and the environmental issue: study on the perception of controllers

• Autor(a) principal: Maria do Rosário da Silva
• Data de Publicação: 2021
• Outros Autores: Cunha Callado , Antônio André
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/20068
• topic: Balanced Environmental Scorecard. Controller. Perception.; controllership; balanced scorecard; perception; Cuadro de mando integral ambiental. Controlador. Percepción; controlador; cuadro de mando integral; percepción; Balanced Scorecard Ambiental. Controller. Percepção; Controladoria; Balanced Scorecard; percepção

Purpose: The present research aimed to analyze the controllers' perception of the Balanced Scorecard and the environmental issue and describe the profile of these professionals. Methodology: Methodologically, it is an exploratory-descriptive research with a quantitative approach, with a survey procedure. Data treatment was performed using descriptive statistics. The collection period was from November 2018 to January 2019 and 343 questions were sent to a group of controlling professionals who are part of the LinkedIn Brazil social network that works or works in this function, registering in 27 answered questionnaires. Results: Respondents are between 35 and 44 years old. 77.78% have a degree in Accounting, 62.96% have a specialization. They have an average of 11 years of training and 16 years of professional experience as a controller. Regarding the respondents' perception of the Balanced Scorecard and the environmental issue, it was found that two nomenclatures were well accepted, namely: Sustainable Balanced Scorecard and Green Balanced Scorecard. Having these, a structure composed of environmental indicators inserted in its four traditional perspectives. Contributions of the Study: it is a current and relevant topic within the context of management and accounting and also in business management tools. Since the BSC is explored in its traditional form. From the literature review, few studies on the BSC and the environmental issue were identified. With this, the research sought to empirically contribute by showing what professionals in the controllership area understand about the Environmental BSC, and the best way that it can be applied in organizations.