Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations

Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations

In this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC) in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corp...

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Bibliographic Details
Main Authors: Patricia Rodrigues Quesado, Beatriz Aibar Guzmán, Lúcia Lima Rodrigues
Format: Article
Language:English
Published: Fundação Escola de Comércio Álvares Penteado 2014-09-01
Series:Revista Brasileira de Gestão De Negócios
Subjects:
Balanced scorecard1
Management accounting1
Contingency theory1
Institutional theory1
Portugal1
Online Access:http://rbgn.fecap.br/RBGN/article/view/1335

Internet

http://rbgn.fecap.br/RBGN/article/view/1335

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