RT Journal Article
T1 Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations
A1 Quesado, Patricia Rodrigues
A1 Aibar Guzmán, Beatriz
A1 Rodrigues, Lúcia Maria Portela de Lima
K1 Balanced Scorecard
K1 Organizational factors
K1 Environmental factors
K1 Portuguese firms
K1 Contingency Theory
K1 Determining factors
AB In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsicfactors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations(large companies and small and medium enterprises). These factors are related to companies age, thediversity of products and services, the nature of the ownership structure, the internationalization, and theorganizational size. As a primary means of data collection was carried out a postal survey through a ques-tionnaire sent to 549 privately-owned Portuguese organizations, with an overall response rate of 28.2%.The results indicate that the degree of diversity of the products/services of the organization, the owner-ship of foreign groups, and the organizational size are positively associated with the implementation ofthe BSC. Thus, we conclude that the BSC increases with the degree of diversity of the products/services ofthe organization, that the Portuguese organizations that use the BSC are mainly owned by foreign groups;and larger organizations are most likely to use this tool.
PB Elsevier
SN 2444-8451
YR 2016
FD 2016
LK http://hdl.handle.net/10347/22565
UL http://hdl.handle.net/10347/22565
LA eng
NO Rodrigues Quesado, P., Aibar Guzmán, B., Lima Rodrigues, L. (2016). Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations, "European Journal of Managementand Business Economics", 25, 47-55
DS Minerva
RD 24 abr 2026