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

Departamento: Gestió d'Empreses

Autor/es de la URV: BANCHIERI, LUCÍA CLARA / Campa Planas, Fernando / Sánchez Rebull, María Victoria

Palabras clave: Control de gestión Balanced scorecard

Resumen: 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).

Áreas temáticas: Finance Economics and econometrics Economics Ciencias sociales Business and management Business and international management Business

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

Direcció de correo del autor: fernando.campa@urv.cat mariavictoria.sanchez@urv.cat

Identificador del autor: 0000-0001-7175-6698 0000-0003-0326-5699 0000-0002-9920-4104

Página final: 192

Fecha de alta del registro: 2023-02-18

Volumen de revista: 29

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

Enlace a la fuente original: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2266338

URL Documento de licencia: http://repositori.urv.cat/ca/proteccio-de-dades/

Referencia al articulo segun fuente origial: Zbornik Radova Ekonomskog Fakultet Au Rijeci. 29 (1): 155-192

Referencia 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

Entidad: Universitat Rovira i Virgili

Año de publicación de la revista: 2011

Página inicial: 155

Tipo de publicación: Journal Publications