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
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
URL Documento de licencia: https://repositori.urv.cat/ca/proteccio-de-dades/
Entidad: Universitat Rovira i Virgili
Año de publicación de la revista: 2011
Página inicial: 155
Tipo de publicación: Journal Publications
Repositori URV