The current role of management accounting: paradigm shift and future challenges

E Pedroso, CF Gomes - Journal of Accounting & Organizational …, 2024 - emerald.com
Purpose This paper aims to map the research on management accounting (MA), clarifying
its current role and identifying gaps and opportunities for future research …

Bureaucracy and the balanced scorecard in health care settings

HC Oliveira, LL Rodrigues, R Craig - International Journal of Health …, 2020 - emerald.com
Purpose We explore the relationship between the balanced scorecard (BSC) and neo-
bureaucracy by investigating whether the operationalization of the BSC incorporates “neo …

Exploring the agile-adaptive balanced scorecard benefits towards improving the management accounting system: a case study of Iraqi SMEs

A Mohammed, S Sulaiman, N Md Zin - Social and Management …, 2022 - ir.uitm.edu.my
Economic fluctuations have recently affected the nature of accounting systems in
companies, especially small medium enterprises (SMEs). Therefore, this study proposes the …

Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard: Pruebas basadas en encuestas sobre las sinergias positivas …

S Gago-Rodríguez, T Vikson - Revista de Contabilidad-Spanish …, 2023 - revistas.um.es
Las investigaciones anteriores sobre contabilidad de gestión han abordado cómo la cultura
organizativa puede sustituir o complementar el uso de la toma de decisiones y el control de …

Evidence of neo-bureaucracy and institutional isomorphism in the implementation and functioning of the balanced scorecard: A case study

IJA Mendes Junior, MDC Alves - Cogent Business & Management, 2023 - Taylor & Francis
Recent years have seen constant pressure for more efficient management in the educational
sector, and some studies have addressed the application of the Balanced Scorecard (BSC) …

[PDF][PDF] Bibliometric Analysis–What Has Been Studied About Balanced Scorecard

P Marques - 2024 - preprints.org
The objective of this work is to analyze publications on the Balanced Scorecard (BSC), since
1956 (in the last sixty-five years), identifying evolution trends. Based on bibliometric …

Bibliometric analysis-what has been studied about balanced scorecard?

PC de Almeida Marques… - Revista de Gestão e …, 2024 - ojs.revistagesec.org.br
The aim of this paper is to analyse publications on the Balanced Scorecard (BSC) over the
last 65 years, identifying trends in its evolution. Using bibliometric techniques, the study …

Index Management Design as Knowledge Management Enhancers for the Colombian Swine Industry

PC Gómez-Silva, FN Diaz-Piraquive… - … in Organizations: 15th …, 2021 - Springer
Abstract The Colombian Swine Industry (CSI) has a global importance in agriculture as a
sustainable objective worldwide, and it is very attractive for farmers for its short productive …

El Balanced Scorecard Contable como herramienta estratégica para una gestión financiera competitiva: un enfoque conceptual

JAM Ruiz, NEA López… - Accounting and …, 2024 - fer.uniremington.edu.co
La investigación en las ciencias sociales y en especial, en el área contable, ha demostrado
en los últimos tiempos importantes cambios en cuanto a la evolución de enfoque …

[PDF][PDF] Session VI–“Management accounting and Nonfinancial reporting”

ARC Caldeirão, A Conceição - Accounting and Taxation (IWAT2024), 2024 - iwat24.isag.pt
Purpose: This study aims to analyse the implementation of the Balanced Scorecard (BSC)
as a management control tool in a dental clinic. Therefore, a proposal of this model is …