Keywords
How to Cite
Abstract
Theory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese industrial companies, researching factors that explain why the method is not familiar to all companies. Interviews were carried out with professionals in charge of management accounting in 58 industrial companies in eleven Portuguese districts. Evidence gathered allow us to conclude that very few enterprises use the Balanced Scorecard, and that most of the professionals interviewed are unaware of it. Research on explanatory factors allow us to conclude that awareness about this method depends on the individual characteristics of those in charge of management accounting, such as education and age; and on company characteristics, such as size.
If a paper is approved for publication, its copyright has to be transferred by the author(s) to the Review of Business Management – RBGN.
Accordingly, authors are REQUIRED to send RBGN a duly completed and signed Copyright Transfer Form. Please refer to the following template: [Copyright Transfer]
The conditions set out by the Copyright Transfer Form state that the Review of Business Management – RBGN owns, free of charge and permanently, the copyright of the papers it publishes. Although the authors are required to sign the Copyright Transfer Form, RBGN allows authors to hold and use their own copyright without restrictions.
The texts published by RBGN are the sole responsibility of their authors.
The review has adopted the CC-BY Creative Commons Attribution 4.0 allowing redistribution and reuse of papers on condition that the authorship is properly credited.