A THEORETICAL FRAMEWORK: FINANCIAL PERFORMANCE OF COMPANIES USING THE BALANCED SCORECARD

This paper aims to conduct a literature survey from a structured process, proposed by Gerber et al. (2013), through the selection of scientific articles on the issue of improving the financial performance of organizations which have adopted the Balanced Scorecard. The key research question is to eva...

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Detalles Bibliográficos
Autores: Dias, Ibsem Agrello, de Lima, Maurício Andrade, da Rosa, Marcelo Medeiros
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2014
País:Brasil
Institución:Universidade do Sul de Santa Catarina (UNISUL)
Repositorio:Revista Eletrônica de Estratégia e Negócios
Idioma:portugués
OAI Identifier:oai:portaldeperiodicos.animaeducacao.com.br:article/2548
Acceso en línea:https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/2548
Access Level:acceso abierto
Palabra clave:Performance Measurement
Balanced Scorecard (BSC)
Financial performance.
Evaluación de desempeño
Desempeño financiero.
Avaliação de desempenho
Desempenho financeiro.
Descripción
Sumario:This paper aims to conduct a literature survey from a structured process, proposed by Gerber et al. (2013), through the selection of scientific articles on the issue of improving the financial performance of organizations which have adopted the Balanced Scorecard. The key research question is to evaluate the perception of improved financial performance. As a result, four articles aligned to the research topic were obtained. Systemic analysis highlights the existence of gaps on the subject that offer the proposition of new research studies designed to evaluate the contribution of the BSC to the financial performance of organizations.