Pubblicazioni

Autori:

Costantini, Antonio; Landi, Stefano; Bonazzi, Michele

Titolo:

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

Anno:

2020

Tipologia prodotto:

Articolo in Rivista

Tipologia ANVUR:

Articolo su rivista

Lingua:

Inglese

Referee:

No

Nome rivista:

INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS & SOCIAL SCIENCES

ISSN Rivista:

2222-6990

N° Volume:

10

Numero o Fascicolo:

2

Intervallo pagine:

578-596

Parole chiave:

Balanced scorecard; Management Control; Contingency theory

Breve descrizione dei contenuti:

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

Pagina Web:

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

Id prodotto:

123728

Handle IRIS:

11562/1053838

ultima modifica:

25 ottobre 2022

Citazione bibliografica:

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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