文章基本信息

标题：Advantages and contributions in the balanced scorecard implementation
本地全文：下载
作者：Patrícia Quesado ; Patrícia Quesado ; Beatriz Aibar Guzmán 等
期刊名称：Intangible Capital
印刷版ISSN：2014-3214
电子版ISSN：1697-9818
出版年度：2018
卷号：14
期号：1
页码：186-201
DOI：10.3926/ic.1110
语种：Catalan
出版社：Universitat Politècnica de Catalunya
摘要：Purpose: In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC) implementation. Design/methodology/approach: In order to answer the research question, we have carried out a qualitative research based on the exclusively bibliographical review of theoretical / conceptual and empirical works previously done on the subject (systematic review of the literature). Findings: The results allow us to conclude that the BSC is more than a simple performance evaluation system, to become a true strategic management tool able to clarify and translate the mission and organizational strategy, making possible the communication process, the strategic alignment and the organizational learning. Originality/value: The study presents a contribution to the current state of knowledge, since the identification of the advantages and contributions in the BSC introduction and implementation can facilitate its adoption and development in the organizations that intend to implement this tool. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.