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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Machado, M. (2013). Balanced Scorecard: empirical study on small and medium size enterprises. RBGN - Revista Brasileira de Gestão de Negócios. 15 (46), 129-148
Exportar Referência (IEEE)
M. J. Machado,  "Balanced Scorecard: empirical study on small and medium size enterprises", in RBGN - Revista Brasileira de Gestão de Negócios, vol. 15, no. 46, pp. 129-148, 2013
Exportar BibTeX
@article{machado2013_1714740636720,
	author = "Machado, M.",
	title = "Balanced Scorecard: empirical study on small and medium size enterprises",
	journal = "RBGN - Revista Brasileira de Gestão de Negócios",
	year = "2013",
	volume = "15",
	number = "46",
	doi = "10.7819/rbgn.v15i46.1175",
	pages = "129-148",
	url = "http://rbgn.fecap.br/seer/index.php/RBGN/issue/archive"
}
Exportar RIS
TY  - JOUR
TI  - Balanced Scorecard: empirical study on small and medium size enterprises
T2  - RBGN - Revista Brasileira de Gestão de Negócios
VL  - 15
IS  - 46
AU  - Machado, M.
PY  - 2013
SP  - 129-148
SN  - 1806-4892
DO  - 10.7819/rbgn.v15i46.1175
UR  - http://rbgn.fecap.br/seer/index.php/RBGN/issue/archive
AB  - Theory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese industrial companies, researching factors that explain why the method is not familiar to all companies. Interviews were carried out with professionals in charge of management accounting in 58 industrial companies in eleven Portuguese districts. Evidence gathered allow us to conclude that very few enterprises use the Balanced Scorecard, and that most of the professionals interviewed are unaware of it. Research on explanatory factors allow us to conclude that awareness about this method depends on the individual characteristics of those in charge of management accounting, such as education and age; and on company characteristics, such as size.
ER  -