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Management control systems in Madeira island largest firms: Evidence on the balanced scorecard usage

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Detalhes bibliográficos
Resumo:This paper describes the findings of an exploratory study on the use of manage ment control systems in Madeira Island providing evidence on the Balanced Scorecard (BSC) usage. Empirical data collected illustrates the degree of BSC usage at the Island’s biggest corporations and provides response to the research questions. The findings reveal remarkable differences concerning management control systems’ use across corporations in the study and previous research reports from other regions. Finally, this study discusses managerial implications and includes invitations to future research directions.
Autores principais:Curado, Carla
Outros Autores:Manica, José
Assunto:Management Control Systems Balanced Scorecard Large Firms Empirical Study
Ano:2010
País:Portugal
Tipo de documento:artigo
Tipo de acesso:acesso aberto
Instituição associada:Universidade de Lisboa
Idioma:inglês
Origem:Repositório da Universidade de Lisboa
Descrição
Resumo:This paper describes the findings of an exploratory study on the use of manage ment control systems in Madeira Island providing evidence on the Balanced Scorecard (BSC) usage. Empirical data collected illustrates the degree of BSC usage at the Island’s biggest corporations and provides response to the research questions. The findings reveal remarkable differences concerning management control systems’ use across corporations in the study and previous research reports from other regions. Finally, this study discusses managerial implications and includes invitations to future research directions.