تأثیر عوامل مرتبط با استراتژی سازمانی و محیط زیست در تصویب کارت امتیازی متوازن در شرکت های پرتغالی

In this article we aim to identify and analyze a set of variables related to the organizational and environmental strategy that can potentially influence the adoption of the Balanced Scorecard (BSC) in Portuguese companies of different sizes. Hypotheses were tested using data obtained from a questionnaire sent to 549 privately-owned Portuguese organizations (small and medium enterprises and large companies), with an overall response rate of 28.2%. The results allow us to conclude that the BSC is independent of the activity/industry in which the organization operates. Furthermore, we have found that organizations that follow a defensive strategy attach greater importance to the BSC financial perspective or equivalent. On the other hand, we did not find empirical evidence regarding the possible relationship between 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 environmental intensity competition.