Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations

Patricia Rodrigues Quesado, Beatriz Aibar Guzmán, Lúcia Lima Rodrigues


In this article we aim to identify and analyze a
set of variables that can potentially influence
the adoption of the Balanced Scorecard (BSC)
in Portugal. Hypotheses were tested using data
obtained from a questionnaire sent to 591
publicly-owned organizations (local governments,
municipal corporations and hospitals) and 549
privately-owned organizations (large companies
and small and medium enterprises) in Portugal,
with an overall response rate of 31.3%. The results
allow us to conclude that although the majority
of respondents claimed to know the BSC, its
use in Portugal is still limited and very recent,
particularly in the public sector organizations.
However, it should be noted that its use has
increased in Portugal in recent years. Using
as theoretical framework the contingency
and institutional theories, we found that
decentralization, vertical differentiation and the
degree of higher education are associated with
the implementation of the BSC.


Balanced scorecard. Management accounting. Contingency theory. Institutional theory. Portugal.


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