Balanced Scorecard implementation in small companies: a literature review

 

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Detalles Bibliográficos
Autores: Argüello-Solano, Estefanie, Quesada-López, Christian
Formato: artículo original
Estado:Versión publicada
Fecha de Publicación:2015
Descripción:The Balanced Scorecard (BSC) has been used for performance measurement and strategy management for many years. This literature review analyzed studies about the implementation of the BSC in small companies, identifying implementation cases of BSC reported in small enterprises, factors of influence of small enterprises to implement the BSC model, main stages of implementation of the BSC in small enterprises, and future research lines. As a result 23 papers, 12 academic theses and 8 industry reports were identified. Our results shown that small enterprises can take advantage of its specific characteristics to implement the BSC and the implementation process in small companies may differ from the original BSC implementation process. There is little literature on the implementation of the BSC in small businesses, thus it is necessary additional empirical evidence on the effectiveness of CMI implementations in small businesses. 
País:Portal de Revistas UCR
Institución:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Lenguaje:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/22227
Acceso en línea:https://revistas.ucr.ac.cr/index.php/economicas/article/view/22227
Access Level:acceso abierto
Palabra clave:MEDICIÓN DEL DESEMPEÑO
SISTEMAS DE GESTIÓN ESTRATÉGICA
IMPLEMENTACIÓN CMI
PYME
INDICADORES CLAVE DE RENDIMIENTO
PERFORMANCE MEASUREMENT
STRATEGIC MANAGEMENT SYSTEMS
BSC IMPLEMENTATION
SMALL AND MEDIUM ENTERPRISES
SME
KEY PERFORMANCE INDICATOR
KPI