Aspectos Críticos do Balanced Scorecard: Uma Análise Bibliográfica Outros Idiomas

ID:
44622
Resumo:
Este artículo tiene como objetivo identificar y analizar un conjunto de aspectos críticos asociados a la introducción e implementación del CMI (Cuadro de Mando Integral). Los resultados obtenidos indican que los obstáculos más frecuentes en la introducción y desarrollo del CMI están relacionados con problemas de aceptación y comunicación, con la definición apropiada de medidas del scorecard y con su medición en la práctica, y problemas relacionados con los sistemas de tecnología de información. Así, cuestiona la lógica y racionalidad del modelo, en concreto la validez de las relaciones causa-efecto, la dependencia de los controles del desempeño y su fracaso en incluir ciertos factores contextuales externos. El estudio presenta una contribución para el estado actual del conocimiento.
Citação ABNT:
QUESADO, P. R.; GUZMÁN, B. A.; RODRIGUES, L. M. P. L. Aspectos Críticos del Cuadro de Mando Integral: Un Análisis Bibliográfico . Revista Eletrônica de Estratégia & Negócios, v. 9, n. 3, p. 248-280, 2016.
Citação APA:
Quesado, P. R., Guzmán, B. A., & Rodrigues, L. M. P. L. (2016). Aspectos Críticos del Cuadro de Mando Integral: Un Análisis Bibliográfico . Revista Eletrônica de Estratégia & Negócios, 9(3), 248-280.
DOI:
http://dx.doi.org/10.19177/reen.v9e32016248-280
Link Permanente:
http://www.spell.org.br/documentos/ver/44622/aspectos-criticos-do-balanced-scorecard--uma-analise-bibliografica/i/pt-br
Tipo de documento:
Artigo
Idioma:
Espanhol
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