Portal de Periódicos da CAPES

FACTORES DETERMINANTES NA IMPLEMENTAÇÃO DO BALANCED SCORECARD EM PORTUGAL

2009; Volume: 5; Issue: 4 Linguagem: Inglês

1809-3337

Patrícia Rodrigues Quesado, Lúcia Lima Rodrigues,

Auditing, Earnings Management, Governance

Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, a empirical study was performed, based on a questionnaire launched in October 2004 and applied to the 250 largest Portuguese companies aiming at assessing the knowledge, use, and the characteristics of companies which are adopting this management instrument. Despite the majority of the companies inquired recognizing BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent use of BSC in Portugal. Similarly to other countries, Portugal is still in the initial state of BSC utilization. Our work showed that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, size and internationalization, in the use and knowledge of BSC in Portugal.