Revistes Catalanes amb Accés Obert (RACO)

La adopción del cuadro de mando integral en organizaciones portuguesas: Variables contingentes e institucionales

Patrícia Rodrigues Quesado, Beatriz Aibar Guzmán, Lúcia Lima Rodrigues


Purpose: In this article we aim to identify and analyze a set of contingent and institutional variables that can potentially influence the knowledge and the adoption of the Balanced Scorecard (BSC) in Portuguese public and private organizations.

Design/methodology/approach: Hypotheses were tested using data obtained from a questionnaire sent to 591 public organizations and 549 private organizations in Portugal, with an overall response rate of 31.3%.

Findings and Originality/value: The results indicate the association between BSC knowledge and the level of training of employees, and between BSC implementation and conducting training courses. On the other hand, we did not obtain empirical evidence regarding the possible relationship between the BSC implementation and the degree of internal communication, the use of external consultants, questions of management fads and the search for legitimacy.

Originality/value: In the literature review we did not found bibliographic elements about the contingent and institutional factors that determine the BSC adoption in Portugal, a fact that allowed us to give this study an innovative approach. Moreover, the BSC situation in Portugal has been characterized, doing a comparative study with the results of studies conducted in other countries.

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