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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Bibliographic Details
Main Author: Quesado, Patricia Rodrigues (author)
Other Authors: Guzman, Beatriz Aibar (author), Rodrigues, Lúcia Lima (author)
Format: article
Language:eng
Published: 2014
Subjects:
Balanced scorecard
Management accounting
Contingency theory
Institutional theory
Portugal
Ciências Sociais::Economia e Gestão
Social Sciences
Online Access:http://hdl.handle.net/1822/31176
Country:Portugal
Oai:oai:repositorium.sdum.uminho.pt:1822/31176

Internet

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

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