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dc.contributor.author | Quesado, Patricia Rodrigues |
dc.contributor.author | Aibar Guzmán, Beatriz |
dc.contributor.author | Rodrigues, Lúcia Maria Portela de Lima |
dc.date.accessioned | 2020-05-25T19:51:14Z |
dc.date.available | 2020-05-25T19:51:14Z |
dc.date.issued | 2016 |
dc.identifier.citation | Rodrigues Quesado, P., Aibar Guzmán, B., Lima Rodrigues, L. (2016). Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations, "European Journal of Managementand Business Economics", 25, 47-55 |
dc.identifier.issn | 2444-8451 |
dc.identifier.uri | http://hdl.handle.net/10347/22565 |
dc.description.abstract | In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsicfactors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations(large companies and small and medium enterprises). These factors are related to companies age, thediversity of products and services, the nature of the ownership structure, the internationalization, and theorganizational size. As a primary means of data collection was carried out a postal survey through a ques-tionnaire sent to 549 privately-owned Portuguese organizations, with an overall response rate of 28.2%.The results indicate that the degree of diversity of the products/services of the organization, the owner-ship of foreign groups, and the organizational size are positively associated with the implementation ofthe BSC. Thus, we conclude that the BSC increases with the degree of diversity of the products/services ofthe organization, that the Portuguese organizations that use the BSC are mainly owned by foreign groups;and larger organizations are most likely to use this tool. |
dc.language.iso | eng |
dc.publisher | Elsevier |
dc.rights | © 2016 AEDEM. Published by Elsevier España, S.L.U. This is an open access article under the CCBY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/) |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ |
dc.subject | Balanced Scorecard |
dc.subject | Organizational factors |
dc.subject | Environmental factors |
dc.subject | Portuguese firms |
dc.subject | Contingency Theory |
dc.subject | Determining factors |
dc.title | Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations |
dc.type | journal article |
dc.identifier.doi | 10.1016/j.redeen.2016.03.002 |
dc.relation.publisherversion | https://doi.org/10.1016/j.redeen.2016.03.002 |
dc.type.hasVersion | VoR |
dc.identifier.essn | 2444-8494 |
dc.rights.accessRights | open access |
dc.contributor.affiliation | Universidade de Santiago de Compostela. Departamento de Economía Financeira e Contabilidade |
dc.description.peerreviewed | SI |
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