Bsc in Brazilian companies: Differences in use by size and industry
International Journal of Development Research
Bsc in Brazilian companies: Differences in use by size and industry
Received 20th October, 2019; Received in revised form 30th November, 2019; Accepted 02nd December, 2019; Published online 29th January, 2020
Copyright © 2020, Marcos Dornelles et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The Balanced Scorecard (BSC) is a tool created by Kaplan and Norton in the 1990s, whose objective is to assist organizations in visualizing the company as a whole, providing strategic business management from four perspectives: financial, customers, internal processes and learning/knowledge. The aim of this article was to analyze how, and if, the tool is used in small Brazilian companies. To do so, the quantitative research employed by Giannopoulos et al. applied in companies located in Cyprus and the United Kingdom in 2013 was used as basis. The adapted research instrument was applied to 92 companies, using a multivariate analysis of the collected data to draw a comparative analysis between Brazilian, Cyprus and the United Kingdom companies. It was noted that Brazilian companies still do not demonstrate a broad knowledge concerning the feasibility of this tool's use, so they do not consider the companies in the four dimensions that make up the BSC.
