El cuadro de mando integral en organizaciones públicas portuguesasUn análisis descriptivo
- Patrícia Rodrigues Quesado 1
- Beatriz Aibar Guzmán 2
- Lúcia Lima Rodrigues 3
- 1 Instituto Politécnico do Cávado e do Ave. (Portugal)
- 2 Universidade de Santiago de Compostela. (España)
- 3 Universidade do Minho. (Portugal)
ISSN: 1696-294X
Ano de publicación: 2012
Volume: 10
Número: 19
Páxinas: 1-20
Tipo: Artigo
Outras publicacións en: Revista iberoamericana de contabilidad de gestión
Resumo
In the current context of increased accountability and transparency in governance, public sector organizations have in mind the need to improve efficiency in th e use of resources and provision of services to users. In this situation, there is a need to develop information and management control systems that reflect the evolution of the non-financial and / or qualitative key success factors, such as the Balanced Scorecard (BSC). Thus, in order to find out if they know and use the BSC, which are the main motivation for its application and how it was implemented, we sent a questionnaire to 591 public organizations, with a response rate of 34%. The findings suggest that although the majority of respondents claimed to know the BSC, its use in these organizations is limited and very recent.