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 corporatio...

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Detalhes bibliográficos
Autor principal: Quesado, Patricia Rodrigues (author)
Outros Autores: Guzman, Beatriz Aibar (author), Rodrigues, Lúcia Lima (author)
Formato: article
Idioma:eng
Publicado em: 2014
Assuntos:
Balanced scorecard
Management accounting
Contingency theory
Institutional theory
Portugal
Ciências Sociais::Economia e Gestão
Social Sciences
Texto completo:http://hdl.handle.net/1822/31176
País:Portugal
Oai:oai:repositorium.sdum.uminho.pt:1822/31176

Texto Completo

http://hdl.handle.net/1822/31176

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