Pregledni rad
What has been said, and what remains to be said, about the balanced scorecard?
Lucía Clara Banchieri
; Departamento de Gestión de Empresas, Universitat Rovira i Virgili, Reus, España
Fernando Campa Planas
orcid.org/0000-0001-7175-6698
; Departamento de Gestión de Empresas, Universitat Rovira i Virgili, Reus, España
Maria Victoria Sánchez Rebull
orcid.org/0000-0002-9920-4104
; Departamento de Gestión de Empresas, Universitat Rovira i Virgili, Reus, España
Sažetak
The aim of this study is to address the paradox that while the Balanced Scorecard (BSC) tool enjoys widespread penetration in the corporate world, at a theoretical level it has received many and varied criticisms. The hypothesis is that the BSC is based on a solid theoretical model that is applicable to companies. This hypothesis is analysed by means of a literature review. This review has been done over 955 documents containing the same expression related to BSC in the ISI database. Finally, after some filter criteria, 309 articles have been analyzed. The conclusion of the study is that the assumed hypothesis has been confirmed. The BSC is a model that has evolved and been honed over the years to the point where it currently has a solid and applicable theoretical foundation, which is made possible by implementing it in various sectors and countries. However, there are still some questionable aspects with regard to certain elements of the model (perspectives, indicators and cause and effect relationship).
Ključne riječi
balanced scorecard applicability; literature review; critical analysis
Hrčak ID:
69486
URI
Datum izdavanja:
20.6.2011.
Posjeta: 3.934 *