Autor segons l'article: Banchieri, L. C.; Campa, F.; Sánchez, V.
Departament: Gestió d'Empreses
Autor/s de la URV: BANCHIERI, LUCÍA CLARA / Campa Planas, Fernando / Sánchez Rebull, María Victoria
Paraules clau: Control de gestión Balanced scorecard
Resum: The aim of this study is to address the paradox that while the Balanced Scorecard (BSC) tool enjoys widespread penetration in the corporate world, at a theoretical level it has received many and varied criticisms. The hypothesis is that the BSC is based on a solid theoretical model that is applicable to companies. This hypothesis is analysed by means of a literature review. This review has been done over 955 documents containing the same expression related to BSC in the ISI database. Finally, after some filter criteria, 309 articles have been analyzed. The conclusion of the study is that the assumed hypothesis has been confirmed. The BSC is a model that has evolved and been honed over the years to the point where it currently has a solid and applicable theoretical foundation, which is made possible by implementing it in various sectors and countries. However, there are still some questionable aspects with regard to certain elements of the model (perspectives, indicators and cause and effect relationship).
Àrees temàtiques: Finance Economics and econometrics Economics Ciencias sociales Business and management Business and international management Business
Accès a la llicència d'ús: https://creativecommons.org/licenses/by/3.0/es/
Adreça de correu electrònic de l'autor: fernando.campa@urv.cat mariavictoria.sanchez@urv.cat
Identificador de l'autor: 0000-0001-7175-6698 0000-0003-0326-5699 0000-0002-9920-4104
Pàgina final: 192
Data d'alta del registre: 2023-02-18
Volum de revista: 29
Versió de l'article dipositat: info:eu-repo/semantics/publishedVersion
Enllaç font original: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2266338
Referència a l'article segons font original: Zbornik Radova Ekonomskog Fakultet Au Rijeci. 29 (1): 155-192
Referència de l'ítem segons les normes APA: Banchieri, L. C.; Campa, F.; Sánchez, V. (2011). What has been said, and what remains to be said, about the balanced scorecard?. Zbornik Radova Ekonomskog Fakultet Au Rijeci, 29(1), 155-192
URL Document de llicència: https://repositori.urv.cat/ca/proteccio-de-dades/
Entitat: Universitat Rovira i Virgili
Any de publicació de la revista: 2011
Pàgina inicial: 155
Tipus de publicació: Journal Publications
Repositori URV