دانلود رایگان مقاله لاتین وامل درونی و بیرونی در اتخاذ کارت امتیازی متوازن از سایت الزویر
عنوان فارسی مقاله:
عوامل درونی و بیرونی در اتخاذ کارت امتیازی متوازن: مطالعه تجربی در سازمان پرتغالی
عنوان انگلیسی مقاله:
Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations
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مقدمه انگلیسی مقاله:
1. Introduction
The current environment is characterized by economic globalization and internationalization of markets, uncertainty and risk, increased competitiveness, the increase in the range of goods and services offered by companies to their customers, technological development and its impact on shortening the life cycle of products and the introduction of new organizational forms. All these aspects have led to major changes within companies, as in order to cope with the changes taking place in the environment, they need to make all the processes related to formulation, planning, implementation and strategy control more flexible, facilitating the maintenance and development of competitive advantages (Burns & Vaivio, 2001; Giralt, 2001). Thus, in recent decades, with the aim of improving the link between the strategy and performance measurement, new models and tools for management control have been developed, that combine financial and non-financial measures among which is the Balanced Scorecard (BSC). The literature on the BSC is very extensive, and there is a lot of work on the analysis of cases or its use in certain activity sectors (Ferreira, Caldeira, Asseiceiro, Vieira, & Vicente, 2014; Hoque, 2014). The fact is that as in the case of any other management control innovation, the implementation of the BSC is usually associated with the presence of certain organizational environmental characteristics, which make some companies more likely to adopt it than others. However, the vast majority of empirical studies have focused on the generic analysis of the implementation of the BSC, its characteristics and the results of its application (Hoque, 2014), while identifying the factors influencing the adoption of the BSC in organizations is an issue that has been less dealt with. On the other hand, despite the large number of books, articles, etc. which have dealt with the BSC from different perspectives and for different areas and the wide range of Information Technology (IT) solutions that have been developed in recent years, there is a lack of theoretical and empirical studies in Portugal on factors influencing the adoption of the BSC. These findings have led us to ask the following question: What are the factors influencing the implementation of the BSC in private Portuguese companies?In light of the above, this article aims to analyze the relationship between various extrinsic and intrinsic factors for organizations and the adoption of the BSC. These factors have been identified within the literature review and are related to the age of the enterprises, the degree of diversity of the products/services offered, the nature of the ownership structure, the degree of internationalization and the organizational size. In accordance with the objective proposed, the work is structured as follows: initially the theoretical framework is collected and the research hypotheses are defined. On this basis, the methodology and the sample under study are presented, as well as the results obtained and a discussion thereof. Finally, the main conclusions, as well as the limitations of the study and some suggestions for future research are discussed
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