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Title: Balanced Scorecard: empirical study on small and medium size enterprises
Authors: Machado, M.
Keywords: Performance evaluation
Issue Date: 2013
Publisher: Fundação Escola de Comércio Álvares Penteado – FECAP
Abstract: 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.
Description: WOS:000318883300008 (Nº de Acesso Web of Science)
Peer reviewed: yes
ISSN: 1806-4892
Publisher version: The definitive version is available at:
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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