Um estudo sobre a aderência do balanced scorecard às empresas de capital aberto e fechado
AUTOR(ES)
Daniel Augusto Dietschi
DATA DE PUBLICAÇÃO
2006
RESUMO
Several researchers have pointed out that the focus public companies have on meeting shareholders expectations may frequently lead decision makers to focus on short-term profits. As a consequence, this would lead to the loss of investment opportunities in more profitable mid-term and long-term return projects. Some researchers support that the mentioned problem can be solved with the use of management tools that bring balanced between financial and non-financial aspects in the company. Among these researchers, Kaplan and Norton argue that to facilitate kind of balance is Balanced Scorecards (BSC) main virtue. Considering the problem BSC aims to solve, this study seeks to identify if that tools characteristics are more adherent to public companies than to private companies. The problem was investigated through a research involving executives from 77 companies with annual revenues above R$10 million. Frequency distribution analyses, chi-square tests, and Phi and Cramérs V tests were applied with the use of SPSS tool. The results indicate that BSCs characteristics are more adherent to public companies than to private companies, prevailing the financial aspects
ASSUNTO(S)
planejamento estratégico economic value added capital markets balanced scorecard valor econômico agregado ciencias contabeis balanced scorecard strategic planning mercado financeiro
ACESSO AO ARTIGO
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