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Factors influencing the use of the balanced scorecard: evidence from a regional context

Author

Listed:
  • Antonio Costantini

    (Dept. of Management, Università Ca' Foscari Venice)

  • Stefano Landi

    (Dept. of Management, Università Ca' Foscari Venice)

  • Michele Bonazzi

    (Dept. of Management, Università Ca' Foscari Venice)

Abstract

The balanced scorecard (BSC) has received considerable attention, by companies and researchers, for its potentiality in mitigating the limitations of traditional management accounting tools and supporting the strategic management. Despite this interest, there is still little empirical evidence on the levels of BSC implementation and on the contextual factors influencing it. This study explores whether company size and type of industry affect the BSC use. A survey was conducted in a highly productive region, the Northeast Italy, and a quantitative analysis was carried out to assess the statistically significance of the association between size or industry and the BSC use. The results confirm prior studies showing that the BSC use is biased towards larger companies. However, this holds in every industry except in the manufacturing, where also small firms are prone to adopt it. A qualitative analysis integrates these results, highlighting possible motivations of the BSC use (or non-use).

Suggested Citation

  • Antonio Costantini & Stefano Landi & Michele Bonazzi, 2019. "Factors influencing the use of the balanced scorecard: evidence from a regional context," Working Papers 07, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    • Handle: RePEc:vnm:wpdman:170
    as

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    References listed on IDEAS

    as
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    3. Antonio Costantini & Filippo Zanin & Marco Fasan, 2019. "Strategia, incertezza ambientale e balanced scorecard. Quali impatti sulla performance aziendale?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(2), pages 39-65.
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    More about this item

    Keywords

    balanced scorecard; contingency factors; performance management tools; SME;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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