Advantages and contributions in the balanced scorecard implementation

  1. Patrícia Quesado 1
  2. Beatriz Aibar Guzmán 2
  3. Lúcia Lima Rodrigues 3
  1. 1 Instituto Politécnico do Cávado e do Ave
    info

    Instituto Politécnico do Cávado e do Ave

    Barcelos, Portugal

    ROR https://ror.org/0448qsq10

  2. 2 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

  3. 3 Universidade do Minho
    info

    Universidade do Minho

    Braga, Portugal

    ROR https://ror.org/037wpkx04

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Revista:
Intangible Capital

ISSN: 1697-9818

Ano de publicación: 2018

Título do exemplar: VII Congrés Català de Comptabilitat i Direcció

Volume: 14

Número: 1

Páxinas: 186-201

Tipo: Artigo

DOI: 10.3926/IC.1110 DIALNET GOOGLE SCHOLAR lock_openAcceso aberto editor

Outras publicacións en: Intangible Capital

Resumo

Purpose: In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC) implementation. Design/methodology/approach: In order to answer the research question, we have carried out a qualitative research based on the exclusively bibliographical review of theoretical / conceptual and empirical works previously done on the subject (systematic review of the literature). Findings: The results allow us to conclude that the BSC is more than a simple performance evaluation system, to become a true strategic management tool able to clarify and translate the mission and organizational strategy, making possible the communication process, the strategic alignment and the organizational learning. Originality/value: The study presents a contribution to the current state of knowledge, since the identification of the advantages and contributions in the BSC introduction and implementation can facilitate its adoption and development in the organizations that intend to implement this tool. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.

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