Balanced Scorecard: an exploratory study on its userfulness in organizations

Authors

  • Julián Horacio Pedrini Universidad Nacional de La Plata (UNLP), Facultad de Ciencias Económicas (FCE), Centro de Estudios en Contabilidad Internacional (CECIN). https://orcid.org/0000-0003-4453-5165

DOI:

https://doi.org/10.52292/j.eca.2024.4272

Keywords:

balanced scorecard, management accounting, SMEs, intangible assets

Abstract

Is the balanced scorecard still one of the current tools used by professional practice in management accounting? More than thirty years have passed since 1992 when Kaplan and Norton published in the Harvard Business Review the article that gave rise to the development of the Balanced Scorecard (BSC) as a Management Accounting tool. The objective of this paper is to describe the validity of the BSC as a management accounting tool in organizations in general and in small companies in particular, and its contribution to the decision-making process. An exploratory and descriptive study is proposed through a literature review and a survey to accounting students and professionals. As a result of the survey, its subsequent analysis and classification based on research findings, it can be confirmed that the BSC continues to be a useful tool for management accounting, posing challenges for its development and adaptation to different organizations.

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References

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Published

2024-08-20

How to Cite

Pedrini, J. H. (2024). Balanced Scorecard: an exploratory study on its userfulness in organizations. Escritos Contables Y De Administración, 15(1), 46–90. https://doi.org/10.52292/j.eca.2024.4272

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Section

Research articles