文章基本信息

标题：BSC e a estrutura de atributos da conta bilidade gerencial: uma análise no ambiente brasileiro
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作者：Fábio Frezatti ; Tania Regina Sordi Relvas ; Emanuel Junqueira 等
期刊名称：RAE - Revista de Administração de Empresas
印刷版ISSN：2178-938X
出版年度：2010
卷号：50
期号：2
页码：187-198
语种：Portuguese
出版社：RAE - Revista de Administração de Empresas
摘要：This paper aims to research the association between the management accounting attribute structure and the existence of the balanced scorecard (BSC) in the Brazilian companies. The research used the management accounting attribute structure developed by Chenhall and Morris (1986) and improved by Moores and Yuen (2001). Considering this association, the research tried to identify companies’ characteristics of the ones that implemented or are in the processing of BSC implementation and analysed the possible reasons of its rare usage. It was possible identify significant relationship between BSC implementations and management accounting attributes profile in three of the four defined groups. The knowledge of this research is useful due to the potential orientation that it could provide for management in the requirements and structural conditions for BSC usage reducing the risk of failure and improving the implementation process.
其他摘要：This paper aims to research the association between the management accounting attribute structure and the existence of the balanced scorecard (BSC) in the Brazilian companies. The research used the management accounting attribute structure developed by Chenhall and Morris (1986) and improved by Moores and Yuen (2001). Considering this association, the research tried to identify companies’ characteristics of the ones that implemented or are in the processing of BSC implementation and analysed the possible reasons of its rare usage. It was possible identify significant relationship between BSC implementations and management accounting attributes profile in three of the four defined groups. The knowledge of this research is useful due to the potential orientation that it could provide for management in the requirements and structural conditions for BSC usage reducing the risk of failure and improving the implementation process.
关键词：Balanced scorecard;management accounting;management control;business performance;accounting attributes;Balanced scorecard;contabilidade gerencial;controle gerencial;desempenho empresarial;atributos da contabilidade
其他关键词：Balanced scorecard; management accounting; management control; business performance; accounting attributes