Autor según el artículo: Sánchez, M.V. Campa, F. Banchieri, L.C.

Departamento: Gestió d'Empreses

Autor/es de la URV: Banchieri, Lucía-Clara; Campa-Planas, Fernando; Sánchez-Rebull, Maria Victoria

Resumen: The purpose of this paper is to analyze, using qualitative methodology, the supply and demand about balanced scorecard in order to understand why it is not used primarily as a strategic management system; as far as this is the main utility of the model according to their creators. So, 11 interviews were carried out from two different groups of companies, that is, consultants of balanced scorecard on the one hand and users on the other. The investigation concluded that while consulting firms offer and sell it as a management strategy, users highlight is as operational tool.

Acceso a la licencia de uso: https://creativecommons.org/licenses/by/3.0/es/

Palabra clave otro idioma: Balanced Scorecard Sistemas de Información Consultoría cuadro de mando integral

ISSN: 1993-8233

Página final: 5065

Volumen de revista: 6

Versión del articulo depositado: info:eu-repo/semantics/publishedVersion

Enlace a la fuente original: https://academicjournals.org/journal/AJBM/article-abstract/39F400821683

URL Documento de licencia: https://creativecommons.org/licenses/by/4.0/deed.ca

DOI del artículo: 10.5897/AJBM11.2887

Entidad: Universitat Rovira i Virgili.

Año de publicación de la revista: 2012

Página inicial: 5061