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
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.
Descargas
Citas
[Abernethy y Guthrie, 1994] M. Abernethy, C. Guthrie. An empirical assessment of the fit between strategy and management information system design. Accounting and Finance, 34 (1994), pp. 49-66
[Aibar, 1997] B. Aibar. Aproximación contextual al diseño de un sistema general de información de gestión: estudio empírico de la gran empresa gallega [tesis doctoral]. Universidad de Santiago de Compostela, (1997)
[Atkinson et al., 1997] A. Atkinson, R. Balakrishnan, P. Booth, J. Cote, T. Grout, T. Mali. New directions in Management Accounting research. Journal of Management Accounting Research, 9 (1997), pp. 80-108
[Ballvé, 2006] A.M. Ballvé. Creando conocimiento en las organizaciones con el Cuadro de Mando Integral y el Tablero de Control. Revista de Contabilidad y Dirección, 3 (2006), pp. 13-38
[Banker et al., 2004a] R. Banker, H. Chang, S. Janakiraman, C. Konstants. A Balanced Scorecard analysis of performance metrics. European Journal of Operational Research, 154 (2004), pp. 423-436
[Banker et al., 2004b] R. Banker, H. Chang, M. Pizzini. The Balanced Scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review, 79 (2004), pp. 1-23
[Bedford et al., 2008] D. Bedford, D. Brown, T. Malmi, P. Sivabalan. Balanced Scorecard design and performance impacts: Some Australian evidence. Journal of Applied Management Accounting Research, 6 (2008), pp. 17-36
[Bisbe, 2010] J. Bisbe. La mayoría de edad del Cuadro de Mando Integral. Harvard Deusto Business Review, 189 (2010), pp. 48-62
[Boulianne y Rivard, 2001] E. Boulianne, S. Rivard. Understanding the relationship between strategic choices and Management Accounting systems design. Workshop on Performance Measurement and Management Control, (2001)pp. 93-108
[Braam y Nijssen, 2011] G. Braam, E. Nijssen. Exploring antecedents of experimentation and implementation of the Balanced Scorecard. Journal of Management and Organization, 17 (2011), pp. 714-728
[Cabello et al., 2000] C. Cabello, M. García, A. Jiménez, J. Ruiz. Tipología estratégica de Miles y Snow y factores competitivos: un análisis empírico. Cuadernos de Economía y Dirección de la Empresa, 7 (2000), pp. 365-382
[Cadez y Guilding, 2012] S. Cadez, C. Guilding. Strategy, strategic Management Accounting and performance: A configurational analysis. Industrial Management & Data Systems, 112 (2012), pp. 484-501 http://dx.doi.org/10.1007/s10661-015-4412-y
[Chenhall, 2003] R. Chenhall. Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting Organizations and Society, 28 (2003), pp. 127-168
[Chenhall y Langfield-Smith, 1998] R. Chenhall, K. Langfield-Smith. Adoption and benefits of Management Accounting practices: An Australian study. Management Accounting Research, 9 (1998), pp. 1-19
[Chong y Chong, 1997] V. Chong, K. Chong. Strategic choices, environmental uncertainty and SBU performance: A note on the intervening role of Management Accounting systems. Accounting and Business Research, 27 (1997), pp. 268-276
[Conant et al., 1990] J. Conant, M. Mokwa, P. Varadarajan. Strategic types, distinctive marketing competencies, and organizational performance: A multiple measures-based study. Strategic Management Journal, 11 (1990), pp. 365-383
[Das et al., 2000] A. Das, R. Handfield, R. Calantone, S. Ghosh. A contingent view of quality management – the impact of international competition on quality. Decision Sciences, 31 (2000), pp. 649-690
[DeBusk y Crabtree, 2006] G. DeBusk, A. Crabtree. Does the Balanced Scorecard improve performance?. Management Accounting Quarterly, 8 (2006), pp. 44-48
[Drury y Tayles, 2005] C. Drury, M. Tayles. Explicating the design of overhead absorption procedures in UK organizations. The British Accounting Review, 37 (2005), pp. 47-84
[Exame, 2008] Exame. 500 Maiores & Melhores. Revista Exame, Edición especial (2008),
[Ezzamel, 1990] M. Ezzamel. The impact of environmental uncertainty. Managerial autonomy and size on budget characteristics. Management Accounting Research, 1 (1990), pp. 181-197
[Fisher, 1995] J. Fisher. Contingency-based research on management control systems: Categorization by level of complexity. Journal of Accounting Literature, 14 (1995), pp. 24-53
[Giannopoulos et al., 2013] G. Giannopoulos, A. Hotlt, E. Khansalar, S. Cleanthous. The use of the Balanced Scorecard in small companies. International Journal of Business and Management, 8 (2013), pp. 1-22
[Gosselin, 2011] M. Gosselin. Contextual factors affecting the deployment of innovative performance measurement systems. Journal of Applied Accounting Research, 12 (2011), pp. 260-277
[Gosselin, 1997] M. Gosselin. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22 (1997), pp. 105-122
[Govindarajan, 1986] V. Govindarajan. Decentralization, strategy and effectiveness of strategic business units in multi-business organizations. Academy of Management Journal, 11 (1986), pp. 844-856
[Govindarajan, 1984] V. Govindarajan. Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable. Accounting Organizations and Society, 9 (1984), pp. 125-135
[Govindarajan y Gupta, 1985] V. Govindarajan, A. Gupta. Linking control systems to business unit strategy: Impact on performance. Accounting Organizations and Society, 10 (1985), pp. 51-66
[Gupta y Govindarajan, 1984] A. Gupta, V. Govindarajan. Business unit strategy. Managerial characteristics, and business unit effectiveness at strategy implementation. Academy of Management Journal, 27 (1984), pp. 25-41
[Hemmer, 1996] T. Hemmer. On the design and choice of modern Management Accounting measures. Journal of Management Accounting Research, 8 (1996), pp. 87-116
[Hendricks et al., 2004] K. Hendricks, L. Menor, C. Wiedman. The Balanced Scorecard: To adopt or not adopt?. Ivey Business Journal, 69 (2004), pp. 1-9
[Hendricks et al., 2012] K. Hendricks, M. Hora, L. Menor, C. Wiedman. Adoption of the Balanced Scorecard: A contingency variables analysis. Canadian Journal of Administrative Sciences, 29 (2012), pp. 124-138
[Hill y Hill, 2008] M. Hill, A. Hill. Investigação por Questionário. Edições Sílabo, (2008)
[Hofer, 1975] C. Hofer. Toward a contingency theory of business strategy. Academy of Management Journal, 18 (1975), pp. 784-810
[Hoque, 2005] Z. Hoque. Linking environmental uncertainty to non-financial performance measures and performance: A research note. The British Accounting Review, 37 (2005), pp. 471-481
[Hoque y James, 2000] Z. Hoque, W. James. Linking Balanced Scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research, 12 (2000), pp. 1-17
[Hoque et al., 2001] Z. Hoque, L. Mia, M. Alam. Market competition, computer-aided manufacturing and use of multiple performance measures: An empirical study. The British Accounting Review, 33 (2001), pp. 23-45
[Innes y Mitchell, 1990] J. Innes, F. Mitchell. The process of change in Management Accounting: Some field study evidence. Management Accounting Research, 1 (1990), pp. 3-19
[Ittner y Larcker, 2001] C. Ittner, D. Larcker. assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32 (2001), pp. 349-410
[Ittner y Larcker, 1997] C. Ittner, D. Larcker. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society, 22 (1997), pp. 293-314
[Jusoh, 2010] R. Jusoh. The influence of perceived environmental uncertainty. Firm size, and strategy on multiple performance measures usage. African Journal of Business Management, 4 (2010), pp. 1972-1984
[Jusoh et al., 2006] R. Jusoh, D. Ibrahim, Y. Zainuddin. Assessing the alignment between business strategy and use of multiple performance measures using interaction approach. The Business Review, 5 (2006), pp. 51-60
[Kaplan y Norton, 2008] R. Kaplan, D. Norton. Mastering the management system. Harvard Business Review, 86 (2008), pp. 62-77
[Kaplan y Norton, 2007a] R. Kaplan, D. Norton. Using the Balanced Scorecard as a strategic management system. Harvard Business Review, 85 (2007), pp. 150-161
[Kaplan y Norton, 2007b] R. Kaplan, D. Norton. Alignment: Cómo alinear la organización a la estrategia a través del Balanced Scorecard. Gestión2000, (2007)
[Kaplan y Norton, 2001] R. Kaplan, D. Norton. Cómo utilizar el Cuadro de Mando Integral para implantar y gestionar la estrategia. Gestión2000, (2001)
[Kaplan y Norton, 1996] R. Kaplan, D. Norton. Translating Strategy into Action: The Balanced Scorecard. Harvard Business School Press, (1996)
[Kaplan y Norton, 1993] R. Kaplan, D. Norton. Putting the Balanced Scorecard to Work. Harvard Business Review, 71 (1993), pp. 134-147
[Kaplan y Norton, 1992] R. Kaplan, D. Norton. The Balanced Scorecard: Measures that Drive Performance. Harvard Business Review, 70 (1992), pp. 71-79
[Kasurinen, 2002] T. Kasurinen. Exploring Management Accounting change: The case of Balanced Scorecard implementation. Management Accounting Research, 13 (2002), pp. 323-343
[Kennerly y Neely, 2003] M. Kennerly, A. Neely. Measuring performance in a changing business environment. International Journal of Operations & Production Management, 23 (2003), pp. 213-229 http://dx.doi.org/10.1016/j.clnu.2015.03.001
[Khani y Ahmadi, 2012] A. Khani, M. Ahmadi. Performance measurement using Balanced Scorecard measures and strategy based on Miles and Snows typology in Iran. African Journal of Business Management, 6 (2012), pp. 11391-11400
[Khandwalla, 1972] P. Khandwalla. Environment and its impact on the organization. International Studies of Management and Organization, 2 (1972), pp. 297-313
[Ko et al., 2000] E. Ko, D. Kincade, J. Brown. Impact of business type upon the adoption of quick response technologies: The apparel industry experience. International Journal of Operations and Production Management, 20 (2000), pp. 1093-1111
[Langfield-Smith, 1997] K. Langfield-Smith. Management control systems and strategy: A critical review. Accounting Organizations and Society, 22 (1997), pp. 207-232
[Lawson et al., 2003a] R. Lawson, W. Stratton, T. Hatch. The importance of true balance. CMA Management, 77 (2003), pp. 36-39
[Lawson et al., 2003b] R. Lawson, W. Stratton, T. Hatch. The benefits of a scorecard systems. CMA Management, 77 (2003), pp. 24-26
[Libby y Waterhouse, 1996] T. Libby, J. Waterhouse. Predicting change in Management Accounting systems. Journal of Management Accounting Research, 8 (1996), pp. 137-150
[Machado, 2013] M. Machado. Balanced Scorecard: An empirical study of small and medium size enterprises. Revista Brasileira de Gestão de Negócios, 15 (2013), pp. 129-148
[Merchant, 1984] K. Merchant. Influences on departmental budgeting: An empirical examination of a contingency model. Accounting Organizations and Society, 9 (1984), pp. 291-307
[Miles et al., 1978] R. Miles, C. Snow, A. Meyer, H. Coleman. Organizational strategy, structure, and process. Academy of Management Review, 3 (1978), pp. 546-562
[Moores y Yuen, 2001] K. Moores, S. Yuen. Management Accounting systems and organizational configuration: A life-cycle perspective. Accounting Organizations and Society, 26 (2001), pp. 351-389
[Nieto, 2003] J. Nieto. Por qué implantar un cuadro de mando integral. Estrategia Financiera, 194 (2003), pp. 12-18
[Olson y Slater, 2002] E. Olson, S. Slater. The Balanced Scorecard, competitive strategy and performance. Business Horizons, 45 (2002), pp. 11-16
[Otley, 1999] D. Otley. Performance management: A framework for management control systems research. Management Accounting Research, 10 (1999), pp. 363-382
[Otley, 1980] D. Otley. The contingency theory of Management Accounting: Achievement and prognosis. Accounting Organizations and Society, 5 (1980), pp. 413-428
[Perera y Baker, 2007] S. Perera, P. Baker. Performance measurement practices in small and medium size manufacturing enterprises in Australia. Small Enterprise Research: The Journal of SEAANZ, 15 (2007), pp. 10-30
[Quesado y Rodrigues, 2009] P. Quesado, L. Rodrigues. Factores determinantes na implementação do Balanced Scorecard em grandes empresas portuguesas. Revista Universo Contábil, 5 (2009), pp. 94-115
[Rompho, 2011] N. Rompho. Why the Balanced Scorecard fails in SMEs: A case study. International Journal of Business Management, 6 (2011), pp. 39-46
[Russo, 2009] J. Russo. Balanced Scorecard para PME e pequenas e médias instituições. Lidel Edições Técnicas, (2009)
[Russo y Martins, 2005] J. Russo, A. Martins. A aplicabilidade do Balanced Scorecard nas PME: O caso da indústria transformadora de matérias plásticas do Centro Litoral de Portugal. Jornal de Contabilidade, 344 (2005), pp. 401-418
[Sabherwal y Chan, 2001] R. Sabherwal, Y. Chan. Alignment between business and IS strategies: A study of prospectors, analyzers, and defenders. Information Systems Research, 12 (2001), pp. 11-33
[Santos, 2006] R. Santos. Balanced Scorecard em Portugal: Visão, estratégia e entusiasmo. GestãoPlus Edições, (2006)
[Shields, 1998] M. Shields. Management Accounting practices in Europe: A perspective from the states. Management Accounting Research, 9 (1998), pp. 501-513
[Shields, 1997] M. Shields. Research in Management Accounting by North Americans in the 1990s. Journal of Management Accounting Research, 9 (1997), pp. 3-61
[Silva, 2003] C. Silva. A utilização e o conhecimento do Balanced Scorecard em Portugal: Uma análise empírica ao mapa da estratégia das empresas portuguesas. Dissertação de Mestrado em Contabilidade e Administração. Universidade do Minho, (2003)
[Simon, 2007] C. Simon. A configuration form of fit in Management Accounting contingency theory: An empirical investigation. The Business Review, 7 (2007), pp. 220-227
[Simons, 1991] R. Simons. Strategic orientation and top management attention to control systems. Strategic Management Journal, 12 (1991), pp. 49-62
[Simons, 1990] R. Simons. The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society, 15 (1990), pp. 127-143
[Simons, 1987] R. Simons. Accounting, control systems and business strategy: An empirical analysis. Accounting, Organizations and Society, 12 (1987), pp. 357-374
[Sohn et al., 2003] M. Sohn, T. You, S. Lee, H. Lee. Corporate strategies, environmental forces, and performance measures: A weighting decision support system using the K-nearest neighbour technique. Expert Systems with Application, 25 (2003), pp. 279-292
[Sousa, 2001] M. Sousa. A aplicação do Balanced Scorecard em Portugal. Dissertação de Mestrado em Ciências Empresariais. Universidade do Porto, (2001)
[Speckbacher et al., 2003] G. Speckbacher, J. Bischof, T. Pfeiffer. A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries. Management Accounting Research, 14 (2003), pp. 361-387
[Speckbacher y Wentges, 2012] G. Speckbacher, P. Wentges. The impact of family control on the use of performance measures in strategic target setting and incentive compensation: A research note. Management Accounting Research, 23 (2012), pp. 34-46
[Tapinos et al., 2011] E. Tapinos, R. Dyson, M. Meadows. Does the Balanced Scorecard make a difference to the strategy development process?. The Journal of the Operational Research Society, 62 (2011), pp. 888-899
[Vieira, 2009] R. Vieira. Paradigmas teóricos da investigação em contabilidade. Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática, pp. 11-34
[Williams y Seaman, 2001] J. Williams, A. Seaman. Predicting change in Management Accounting systems: National culture and industry effects. Accounting Organizations and Society, 26 (2001), pp. 443-460
[Woodside et al., 1999] A. Woodside, D. Sullivan, R. Trappey. III Assessing relationships among strategic types distinctive marketing competencies, and organizational performance. Journal of Business Research, 45 (1999), pp. 135-146
[Zan y Frezatti, 2007] A. Zan, F. Frezatti. O Uso Setorial de Artefatos de Contabilidade Gerencial nas Grandes Empresas Brasileiras: Possível Influência Institucional. X Congresso Internacional de Custos, (2007)
Las obras que se publican en esta revista están sujetas a los siguientes términos:
1. Ediciones de la Universidad de Murcia (EDITUM) y ASEPUC conservan los derechos patrimoniales (copyright) de las obras publicadas, y favorece y permite la reutilización de las mismas bajo la licencia de uso indicada en el punto 2.
2. Las obras se publican en la edición electrónica de la revista bajo una licencia de Creative Commons Reconocimiento-NoComercial-SinObraDerivada 4.0 Internacional. Permite copiar, distribuir e incluir el artículo en un trabajo colectivo (por ejemplo, una antología), siempre y cuando no exista una finalidad comercial, no se altere ni modifique el artículo y se cite apropiadamente el trabajo original. Esta revista no tiene tarifa por la publicación Open Access. ASEPUC y EDITUM financian los costes de producción y publicación de los manuscritos.
3. Condiciones de auto-archivo. Se permite y se anima a los autores a difundir electrónicamente la versión publicada de sus obras, ya que favorece su circulación y difusión y con ello un posible aumento en su citación y alcance entre la comunidad académica.
