Extrinsic and intrinsic factors in the Balanced Scorecard adoptionAn empirical study in Portuguese organizations

  1. Patrícia Rodrigues 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

Revista:
European journal of management and business economics

ISSN: 2444-8494 2444-8451

Año de publicación: 2016

Volumen: 25

Número: 2

Páginas: 47-55

Tipo: Artículo

Otras publicaciones en: European journal of management and business economics

Resumen

In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors 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, the diversity of products and services, the nature of the ownership structure, the internationalization, and the organizational size. As a primary means of data collection was carried out a postal survey through a questionnaire 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 ownership of foreign groups, and the organizational size are positively associated with the implementation of the BSC. Thus, we conclude that the BSC increases with the degree of diversity of the products/services of the 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.

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