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

Quesado, Patrícia Rodrigues; Guzman, Beatriz Aibar; Rodrigues, Lúcia Lima

doi:10.7819/rbgn.v16i51.1335

ABSTRACT

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.

Keywords:
Balanced scorecard; Management accounting; Contingency theory; Institutional theory; Portugal

RESUMEN

Este artículo tiene como objetivo identificar y analizar un conjunto de variables que pueden influir en la adopción del Cuadro de Mando Integral (CMI) en Portugal. Las hipótesis se probaron utilizando el conjunto de datos obtenidos a partir de un cuestionario enviado a 591 organizaciones públicas (ayuntamientos, empresas municipales e intermunicipales y hospitales) y 549 organizaciones privadas (grandes empresas y pequeñas, y medianas empresas) que operan en Portugal, con una tasa de respuesta total del 31,3%. Los resultados obtenidos nos permiten concluir que aunque la mayoría de los encuestados ha afirmado conocer el CMI, su uso en Portugal es aún reducido y muy reciente, principalmente en el caso de las organizaciones pertenecientes al sector público. Sin embargo, conviene señalar que en los últimos años se ha registrado un aumento del uso del CMI en Portugal. Utilizando como enfoque teórico las teorías de contingencia e institucional, comprobamos que la descentralización, la diferenciación vertical y el grado de formación superior son factores que están asociados a la implementación del CMI.

Palabras-clave:
Cuadro de mando integral; Contabilidad de gestión; Teoría de contingencias; Teoría institucional; Portugal

RESUMO

Este artigo pretende identificar e analisar um conjunto de variáveis que podem potencialmente influenciar a adoção do Balanced Scorecard (BSC) em Portugal. As hipóteses definidas foram testadas utilizando dados obtidos a partir de um questionário enviado a 591 organizações públicas (câmaras municipais, empresas municipais e intermunicipais e hospitais) e 549 organizações privadas (grandes empresas e pequenas e médias empresas) que operam em Portugal, com uma taxa de resposta total de 31,3%. Os resultados permitem concluir que, embora a maioria dos entrevistados tenha afirmado conhecer o BSC, sua utilização em Portugal é ainda limitada e muito recente, particularmente nas organizações do setor público. Deve-se notar, no entanto, que sua utilização tem aumentado em Portugal nos últimos anos. Utilizando como referencial teórico as teorias da contingência e institucional, verificou-se que a descentralização, a diferenciação vertical e o grau de formação superior são fatores que estão associados à implementação do BSC.

Palavras-chave:
Balanced scorecard; Contabilidade de gestão; Teoria da contingência; Teoria institucional; Portugal

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Full text available only in PDF format.

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» http://www.read.ea.ufrgs.br/edicoes/pdf/artigo_224.pdf
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6
Processo de avaliação: Double Blind Review

1.
We have selected the works that seemed to us more relevant from the viewpoint of our investigation objectives. We actually highlighted those studies conducted with the use of a questionnaire.
2.
Considering the small number of sample organizations that are in that situation, we will present all the results grouped per sector: private (big companies and SMES) and public (local governments, MC/IMC and hospitals).

Publication Dates

Publication in this collection
Apr-Jun 2014

History

Received
15 Apr 2012
Accepted
14 Apr 2014

Este es un artículo publicado en acceso abierto bajo una licencia Creative Commons

[1] ADLER, P.; BORYS, B. Two types of bureaucracy: enabling and coercive. Administrative Science Quarterly, Ithaca, v. 41, n. 1, p. 61-89, Mar. 1996.

[2] AIBAR GUZMÁN, B. Aproximación contextual al diseño de un sistema general de información de gestión: estudio empírico de la gran empresa Gallega. 1997. 398 f. Tese (Doutoramento en Ciencias Empresariales)- Universidad de Santiago de Compostela, España, 1997.

[3] AIBAR GUZMÁN, C. Análisis teórico de las implicaciones del modelo de nueva gestión pública en los sistemas de contabilidad de gestión. 2001. 337 f. Tese (Doutoramento en Ciencias Empresariales)- Universidad de Santiago de Compostela, España, 2001.

[4] ARAÚJO, A. Diferenças na adoção da perspetiva teórica na condução de uma pesquisa científica: um ensaio teórico. Revista Read, Porto Alegre, v. 5, n. 4, p. 1-20, dez. 1999. Disponível em: <Disponível em: http://www.read.ea.ufrgs.br/edicoes/pdf/artigo_224.pdf >. Acesso em: 21 jul. 2008.
» http://www.read.ea.ufrgs.br/edicoes/pdf/artigo_224.pdf

[5] ATKINSON, A. et al. New directions in management accounting research. Journal of Management Accounting Research, Sarasota, v. 9, p. 80-108, 1997.

[6] BEDFORD, D. et al. Balanced scorecard design and performance impacts: some Australian evidence. Journal of Applied Management Accounting Research, [S. l.], v. 6, n. 2, p. 17-36, 2008.

[7] BHAGWAT, R.; SHARMA, M. Performance measurement of supply chain management: a balanced scorecard approach. Computers & Industrial Engineering, [S. l.], v. 53, n. 1, p. 43-62, Agu. 2007.

[8] BIGLIARDI, B.; BOTTANI, E. Implementing the balanced scorecard in the mechanical industry: evidence from a case study. International Journal of Management & Decision Making, Washington, v. 11, n. 2, p. 140-162, Nov. 2010.

[9] BISBE, J.; BARRUBÉS, J. The balanced scorecard as a management tool for assessing and monitoring strategy implementation in health care organizations. Revista Española de Cardiología, [S. l.], v. 65, n. 10, p. 919-927, Oct. 2012.

[10] BLANCO, M.; AIBAR, B.; CANTORNA, S. El enfoque conductual contable y su reflejo en un cuadro de mando integral. Revista Española de Financiación y Contabilidad, Coruña, v. 18, n. 98, p. 77-104, enero/marzo 1999.

[11] BORONAT OMBUENA, G. J.; SIMÓ BELENGUER, S. Modelos para el control de los intangibles empresariales. Estrategia Financiera, [S. l.], n. 222, p. 48-54, 2005.

[12] BOURNE, M. et al. The success and failure of performance measurement initiatives: perceptions of participating managers. International Journal of Operations & Production Management, Bradford, v. 22, n. 11, p. 1288-1310, 2002.

[13] BRAAM, G.; NIJSSEN, E. Exploring antecedents of experimentation and implementation of the balanced scorecard. Journal of Management and Organization,v. 17, n. 6, p. 714-728, Cambridge, 2011.

[14] CHAN, Y. Performance measurement and adoption of the balanced scorecards: a survey of municipal governments in the Usa and Canada. The International Journal of Public Sector Management, Bradford, v. 17, n.3, p. 201-222, 2004.

[15] CHAN, Y.; HO, S. Performance measurement and the use of balanced scorecard in canadian hospitals. Advances in Management Accounting, [S. L.], v. 9, p. 145-169, 2000.

[16] CHIA, A.; GOH, M.; HUM, S. Performance measurement in supply chain entities: balanced scorecard perspective. Benchmarking: An International Journal, Bradford, v. 16, n. 5, p. 605-620, 2009.

[17] CHOW-CHUA, C.; GOH, M. Framework for evaluating performance and quality improvement in hospitals. Managing Service Quality, Bradford, v. 12, n. 1, p. 54-66, 2002.

[18] DIMAGGIO, P.; POWELL, W. The iron cage revisited: institutional isomorphism and collective rationality in organisational fields. American Sociological Review, Washington, D.C, v. 48, n. 2, p. 147-160, Apr. 1983.

[19] ELMORE, R. The linkage between organizational size and the management accounting system. Akron Business and Economic Review, [S. L.], v. 21, n. 3, p. 69-80, 1990.

[20] EPSTEIN, M.; MANZONI, J. The balanced scorecard and tableau de bord: translating strategy into action. Management Accounting, [S. l.], v. 79, n. 2, p. 28-36, Aug. 1997.

[21] EXAME MELHORES E MAIORES. 500 maiores & melhores. Revista Exame, n. esp., out. 2008.

[22] FARNETI, F.; GUTHRIE, J. Italian and Australian local governments: balanced scorecard practices. a research note. Journal of Human Resource Costing & Accounting, London, v. 12, n. 1, p. 4-13, 2008.

[23] GEIGER, D.; ITTNER, C. The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society, [S. l.], v. 21, n. 6, p. 549-567, Aug. 1996.

[24] GOMES, C. A contabilidade de gestão e o custeio baseado nas actividades nas grandes empresas portuguesas: os determinantes do custeio baseado nas actividades. 2007. 353 f. Tese (Doutorado em Ciências Empresariais)- Escola de Economia e Gestão, Universidade do Minho, Braga, Portugal, 2007.

[25] GOSSELIN, M. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, [S. L.], v. 22, n. 2, p. 105-122, Feb. 1997.

[26] GRANLUND, M. Towards explaining stability in and around management accounting systems. Management Accounting Research, London, v. 12, n. 2, p. 141-166, June 2001.

[27] GREILING, D. Balanced scorecard implementation in german non-profit organisations. International Journal of Productivity and Performance Management, Bradford, v. 59, n. 6, p. 534-554, 2010.

[28] GRIFFITHS, J. Balanced scorecard use in new zealand government departments and crown entities. Australian Journal of Public Administration, [S. l.], v. 62, n. 4, p. 70-79, Dec. 2003.

[29] HENDRICKS, K. et al. Adoption of the balanced scorecard: a contingency variables analysis. Canadian Journal of Administrative Sciences, Chichester, v. 29, n. 2, p. 124-138, June 2012.

[30] HO, S.; CHAN, Y. Performance measurement and the implementation of balanced scorecards in municipal governments. The Journal of Government Financial Management, Alexandria, v. 51, n. 4, p. 8-19, Jan. 2002.

[31] HOQUE, Z.; JAMES, W. Linking balanced scorecard measures to size and market factors: impact on organizational performance. Journal of Management Accounting Research, Sarasota, v. 12, n. 1, p. 1-17, Dec. 2000.

[32] HOQUE, Z.; MIA, L.; ALAM, M. Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study. The British Accounting Review, London, v. 33, n. 1, p. 23-45, Mar. 2001.

[33] ITTNER, C.; LARCKER, D.; MEYER, M. Subjectivity and the weighting of performance measures: evidence from a balanced scorecard. The Accounting Review, Pittsburgh, v. 78, n. 3, p. 725-758, July 2003.

[34] JORDAN, H.; NEVES, J.; RODRIGUES, J. O controlo de gestão ao serviço da estratégia e dos gestores. Lisboa: Áreas Editora, 2011.

[35] KAPLAN, R. Presente y Futuro del Cuadro de Mando Integral: entrevista com Robert Kaplan. Harvard Deusto, Finanzas & Contabilidad, [S. l.], n. 48, p. 75-80, July/Aug. 2002.

[36] KAPLAN, R.; NORTON, D. Mapas estratégicos: convirtiendo los activos intangibles en resultados tangibles. Barcelona: Ediciones Gestión2000, 2004.

[37] KAPLAN, R.; NORTON, D. Cómo utilizar el cuadro de mando integral para implantar y gestionar la estrategia. Barcelona: Ediciones Gestión2000 , 2001.

[38] KAPLAN, R.; NORTON, D. Having Trouble with Your Strategy? Then Map It. Harvard Business Review, Boston, v. 78, n. 5, p.167-176, 2000.

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