DETERMINING FACTORS OF THE BSC IMPLEMENTATION IN PORTUGAL

Authors

  • Patrícia Rodrigues Quesado IPCA
  • Lucia Lima Rodrigues Universidade do Minho

DOI:

https://doi.org/10.4270/ruc.20095

Keywords:

Balanced scorecard. Management accounting. Empirical analysis.

Abstract

Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, a empirical study was performed, based on a questionnaire launched in October 2004 and applied to the 250 largest Portuguese companies aiming at assessing the knowledge, use, and the characteristics of companies which are adopting this management instrument. Despite the majority of the companies inquired recognizing BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent use of BSC in Portugal. Similarly to other countries, Portugal is still in the initial state of BSC utilization. Our work showed that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, size and internationalization, in the use and knowledge of BSC in Portugal.

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Author Biographies

Patrícia Rodrigues Quesado, IPCA

Mstrong>Patrícia Rodrigues Quesado 

Licenciada em Administração Pública e Mestre em Contabilidade e Auditoria pela Universidade do Minho (Braga). Encontra-se a efectuar o Doutoramento em “Novas Tendências na Investigação em Contabilidade e Finanças de Organizações Públicas e Privadas” na Universidade de Santiago de Compostela. É docente da Escola Superior de Gestão do Instituto Politécnico do Cávado e do Ave (Barcelos), onde tem leccionado disciplinas de Contabilidade de Custos e de Gestão. É autora de publicações e trabalhos de investigação académica apresentados em vários congressos nacionais e internacionais. O tema da sua investigação centra-se no papel exercido pelo Balanced Scorecard em Organizações Públicas e Privadas e na Gestão Estratégica de Custos.

Lucia Lima Rodrigues, Universidade do Minho

Doutora em Ciências Empresariais pela Universidade do Minho Professora da Universidade do Minho Endereço: Escola de Economia e Gestão - Campus de Gualtar

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Issue

Vol. 5 No. 4 (2009)

Section

International Section

License

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