Author, as appears in the article.: Banchieri, L. C.; Campa, F.; Sánchez, V.

Department: Gestió d'Empreses

URV's Author/s: BANCHIERI, LUCÍA CLARA / Campa Planas, Fernando / Sánchez Rebull, María Victoria

Keywords: Control de gestión Balanced scorecard

Abstract: 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).

Thematic Areas: Finance Economics and econometrics Economics Ciencias sociales Business and management Business and international management Business

licence for use: https://creativecommons.org/licenses/by/3.0/es/

Author's mail: fernando.campa@urv.cat mariavictoria.sanchez@urv.cat

Author identifier: 0000-0001-7175-6698 0000-0003-0326-5699 0000-0002-9920-4104

Last page: 192

Record's date: 2023-02-18

Journal volume: 29

Papper version: info:eu-repo/semantics/publishedVersion

Link to the original source: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2266338

Licence document URL: http://repositori.urv.cat/ca/proteccio-de-dades/

Papper original source: Zbornik Radova Ekonomskog Fakultet Au Rijeci. 29 (1): 155-192

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

Entity: Universitat Rovira i Virgili

Journal publication year: 2011

First page: 155

Publication Type: Journal Publications