THE INFLUENCE OF FACTORS RELATED TO ORGANIZATIONAL STRATEGY AND THE ENVIRONMENT ON THE ADOPTION OF THE BALANCED SCORECARD IN PORTUGUESE COMPANIES

Abstract

This article aims to identify and analyze a set of variables related to the strategy and organizational environment that can potentially influence the adoption of the Balanced Scorecard ( BSC) in Portuguese companies of different sizes. To empirically test the formulated hypotheses , we have used the data obtained by applying a postal questionnaire to 549 Portuguese private organizations (small and medium-sized companies and large companies), with a total response rate of 28.2%. The results obtained indicate that the implementation of the CMI is independent of the economic activity/sector in which the organization operates. Furthermore, we have found that organizations that follow a defensive strategy attribute greater importance to the financial perspective or equivalent of the CMI . On the other hand, we have not obtained empirical evidence regarding the possible relationship between the implementation of the BSC, the type of strategy adopted by the organization, the phase/stage of the life cycle in which the organization is located and the intensity of competition in the environment. .