Publications

Authors:

Costantini, Antonio; Landi, Stefano; Bonazzi, Michele

Title:

Factors Influencing the Use of the Balanced Scorecard: Evidence from a Regional Context in Italy

Year:

2020

Type of item:

Articolo in Rivista

Tipologia ANVUR:

Articolo su rivista

Language:

Inglese

Referee:

No

Name of journal:

INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS & SOCIAL SCIENCES

ISSN of journal:

2222-6990

N° Volume:

10

Number or Folder:

2

Page numbers:

578-596

Keyword:

Balanced scorecard; Management Control; Contingency theory

Short description of contents:

The balanced scorecard (BSC) has received considerable attention, by companies and researchers, for its potentiality in mitigating the limitations of traditional management accounting tools and supporting strategic management. Despite this interest, there is still little empirical evidence on the levels of BSC implementation and the contingency factors influencing it. This study explores whether company size and type of industry affect the BSC use and focuses on motivations of the BSC use (or non-use). A survey was conducted in a highly productive region, Northeast Italy, and quantitative analysis was carried out to assess the statistical significance of the association between the contingency factors and the BSC use. The results confirm prior studies showing that BSC use is biased towards larger companies. However, this holds in every industry except in manufacturing, where also small firms are prone to adopt it. A qualitative analysis integrates these results highlighting that the BSC is mainly used to align objectives and improve business processes and communication within organizations

Web page:

https://hrmars.com/papers/detail/IJARBSS/6951/Factors-Influencing-the-Use-of-the-Balanced-Scorecard-Evidence-from-a-Regional-Context-in-Italy

Product ID:

123728

Handle IRIS:

11562/1053838

Last Modified:

October 25, 2022

Bibliographic citation:

Costantini, Antonio; Landi, Stefano; Bonazzi, Michele, Factors Influencing the Use of the Balanced Scorecard: Evidence from a Regional Context in Italy «INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS & SOCIAL SCIENCES» , vol. 10 , n. 2 , 2020 , pp. 578-596

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