The balanced scorecard (BSC) has received considerable attention, by companies and researchers, for its potentiality in mitigating the limitations of traditional management accounting tools and supporting strategic management. Despite this interest, there is still little empirical evidence on the levels of BSC implementation and the contingency factors influencing it. This study explores whether company size and type of industry affect the BSC use and focuses on motivations of the BSC use (or non-use). A survey was conducted in a highly productive region, Northeast Italy, and quantitative analysis was carried out to assess the statistical significance of the association between the contingency factors and the BSC use. The results confirm prior studies showing that BSC use is biased towards larger companies. However, this holds in every industry except in manufacturing, where also small firms are prone to adopt it. A qualitative analysis integrates these results highlighting that the BSC is mainly used to align objectives and improve business processes and communication within organizations.
|Data di pubblicazione:||2020|
|Titolo:||Factors Influencing the Use of the Balanced Scorecard: Evidence from a Regional Context in Italy|
|Rivista:||INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS & SOCIAL SCIENCES|
|Appare nelle tipologie:||2.1 Articolo su rivista |
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