Factors Influencing the Implementation of the Balanced Scorecard in Portugal: Empirical Evidence From Privately Owned and Publicly Owned Organizations

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

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Detalhes bibliográficos
Autor principal: Quesado, Patrícia (author)
Outros Autores: Rodrigues, Lúcia (author), Aibar Guzmán, Beatriz (author)
Formato: article
Idioma:eng
Publicado em: 2013
Assuntos:
Balanced Scorecard
Management Accounting
Contingency Theory
Institutional Theory
Portugal
Texto completo:http://hdl.handle.net/11110/461
País:Portugal
Oai:oai:ciencipca.ipca.pt:11110/461

Texto Completo

http://hdl.handle.net/11110/461

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