La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas

The influence of factors related to the organizational strategy and the environmental in the implementation of the Balanced Scorecard in Portuguese companies

Palabras clave: Cuadro de mando integral, Contabilidad y control de gestión, Teoría de contingencias, Portugal

Resumen

Este artículo tiene como objetivo identificar y analizar un conjunto de variables relativas a la estrategia y entorno organizativo que pueden potencialmente influir en la adopción del Cuadro de Mando Integral (CMI) en empresas portuguesas de distintos tamaños. Para comprobar empíricamente las hipótesis formuladas hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 549 organizaciones privadas portuguesas (pequeñas y medianas empresas y grandes empresas), con una tasa de respuesta total del 28,2%. Los resultados obtenidos indican que la implementación del CMI es independiente de la actividad/sector económico en el que opera la organización. Además, hemos comprobado que las organizaciones que siguen una estrategia defensiva atribuyen mayor importancia a la perspectiva financiera o equivalente del CMI. Por otro lado, no hemos obtenido evidencia empírica respecto a la posible relación entre la implementación del CMI, el tipo de estrategia adoptada por la organización, la fase/etapa del ciclo de vida en que se encuentra la organización y la intensidad de competencia del entorno.

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Biografía del autor/a

patricia Rodrigues quesado

 

Campus do Instituto Politécnico
Barcelos
Portugal

Beatriz Aibar Guzmán

Profesora Titular de Universidad

Av. Burgo de las Naciones s/n
Fac. de Ciencias Económicas
Fac. de Ciencias Económicas
Santiago de Compostela
A Coruña
15782
SPAIN

Citas

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Publicado
01-07-2014
Cómo citar
quesado, patricia R., & Aibar Guzmán, B. (2014). La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas. Revista De Contabilidad - Spanish Accounting Review, 17(2), 163-173. https://doi.org/10.1016/j.rcsar.2014.05.002
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Artículos