Posibles determinantes de la adopción del Cuadro de Mando Integral en las empresas portuguesas

  1. Quesado, Patrícia Rodrigues
  2. Aibar Guzmán, Beatriz
  3. Rodrigues, Lúcia Lima
Revista:
AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas

ISSN: 1577-2403

Ano de publicación: 2014

Número: 108

Páxinas: 34-36

Tipo: Artigo

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Outras publicacións en: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas

Referencias bibliográficas

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  • Blanco, M.; Maside, J.; Aibar, B. (2000). “Institutional and Cultural Implications of the Information Systems for the Environmental Mana-gement: Particular Preference of the Privatization Process on Corporate Governance”. 23th Annual Congress of the EAA, 29-31 March, Munich.
  • Cooke, T. (1989). “Voluntary Corporate Disclosure by Swedish Companies”. Journal of International Financial Management and Accounting, 1(2), pp.171-195.
  • Davila, A. (2005). “An Exploratory Study on the Emergence of Management Control Systems: Formalizing Human Resources in Small Growing Firms”. Accounting, Organizations and Society, 30(3), pp.223-248.
  • Fisher, J. (1995). “Contingency-Based Research on Management Control Systems: Categorization by Level of Complexity”. Journal of Accou-nting Literature, 14, pp.24-53.
  • Gomes, C. (2007). A Contabilidade de Gestão e o Custeio Baseado nas Actividades nas Grandes Empresas Portuguesas. Os Determinantes do Custeio Baseado nas Actividades. Tese de Doutoramento em Ciências Empresariais, Universidade do Minho, Braga.
  • Hoque, Z. (2014). 20 “Years of Studies on the Balanced Scorecard: Trends, Accomplishments, Gaps and Opportunities for Future Research”. The British Accounting Review, 46, pp. 33-59.
  • Hoque, Z.; James, W. (2000). “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance”. Journal of Management Accounting Research, 12(1), pp.1-17.
  • Kaplan, R.; Norton, D. (2007). “Using the Balanced Scorecard as a Strategic Management System”. Harvard Business Review, 85(7/8), pp.150-161.
  • Malmi, T. (1999). “Activity-Based Costing Diffusion across Organization: An Exploratory Empirical Analysis of Finnish Firms”. Accounting, Organization and Society, 24(8), pp.649-672.
  • Olve, N.; Roy, J.; Wetter, M. (2002). Implantando y Gestionando el Cuadro de Mando Integral. Barcelona: Ediciones Gestión2000.
  • Perera, S.; Baker, P. (2007). “Performance Measurement Practices in Small and Medium Size Manufacturing Enterprises in Australia”. The Journal of SEAANZ, 15(2), pp.10-30.
  • Queirós, N. (2004). “Balanced Scorecard: Ferramenta de Apoio à Gestão Estratégica”. Revista Qualidade em Saúde, 10, pp.36-40.
  • Speckbacher, G.; Wentges, P. (2012). “The Impact of Family Control on the Use of Performance Measures in Strategic Target Setting and Incenti-ve Compensation: A Research Note”. Management Accounting Research,23(1), pp.34-46.
  • Wiersma, E. (2009). “For which purposes do managers use Balanced Scorecards? An empirical study”. Management Accounting Research,20, pp.239-251.
Fonte de datos: Dialnet