La Presencia de la Burocracia en el Balanced Scorecard

The Presence of Bureaucracy in the Balanced Scorecard


  • Helena Costa Oliveira Centre for Organisational and Social Studies of P.Porto
  • Lúcia Lima-Rodrigues School of Economics and Management University of Minho
  • Russell Craig University of Portsmouth
Palabras clave: Balanced Scorecard, Burocracia, Evolución, Contabilidad de Gestión, Organizaciones

Agencias de apoyo

  • We thank participants at XVIIIth International Conference of the Accounting Teachers and Researchers Association of Spain (Asociación Española de Profesores Universitarios de Contabilidad) and the anonymous reviewers for their insightful comments and suggestions.
  • This work was carried out using funding provided by the European Commission’s COMPETE PROGRAM (reference No.POCI-01-0145-FEDER-006683), the FCT/MEC (Fundação para a Ciência e a Tecnologia, I.P./Ministério da Educação e Ciência), and the European Regional Development Fund – ERDF through the Operational Programme on Competitiveness and Internationalization – COMPETE 2020 and the PT2020 Partnership Agreement.


A pesar de haber sido ampliamente criticado, los procesos burocráticos están presente en muchos modelos organizacionales como una forma de neo-burocracia. En este artículo analizamos si una técnica utilizada en los Sistemas de contabilidad de gestión (MAS), conocida como Balanced Scorecard (BSC), representa una orden burocrática. Proponemos el siguiente conjunto de conceptos para identificar una orden burocrática: autoridad, jurisdicción, calificaciones profesionales, conocimiento, racionalidad, disciplina, responsabilidad, sistematización y transparencia. Discutimos la presencia de dicho conjunto de conceptos en la concepción e implementación del BSC y concluimos que el BSC es un ejemplo de un orden neo-burocrático. Este trabajo también subraya otro hallazgo importante, el valor de la burocracia para lograr un buen MAS. El tema que exploramos se pasa por alto en la literatura contable. Este artículo puede ser un punto de partida para futuras investigaciones.


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Cómo citar
Costa Oliveira, H., Lima-Rodrigues, L., & Craig, R. (2019). La Presencia de la Burocracia en el Balanced Scorecard: The Presence of Bureaucracy in the Balanced Scorecard. Revista de Contabilidad - Spanish Accounting Review, 22(2), 218–224.