Management control systems in Madeira island largest firms: Evidence on the balanced scorecard usage

This paper describes the findings of an exploratory study on the use of management control systems in Madeira Island providing evidence on the Balanced Scorecard (BSC) usage. Empirical data collected illustrates the degree of BSC usage at the Island's biggest corporations and provides response to the research questions. The findings reveal remarkable differences concerning management control systems’ use across corporations in the study and previous research reports from other regions. Finally, this study discusses managerial implications and includes invitations to future research directions. Santrauka Straipsnyje pateikiami duomenys apie mokslini valdymo kontroles sistemu tyrima, atlikta Madeiros saloje naudojant subalansuotos apskaitos duomenis. Surinkti empiriniai duomenys rodo naudojimasi subalansuotos apskaitos modeliu didžiausiose salos korporacijose ir pateikia atsakymus i tyrimo klausimus. Tyrimo duomenys atskleidžia svarbius skirtumus tarp valdymo kontroles sistemu naudojimo ivairiose imonese, lyginant kitu regionu ankstesniu tyrimu ataskaitas. Šiame tyrime aptariama organizaciju vadybos reikšme, kviečiama aptarti būsimu moksliniu tyrimu kryptis. First Published Online: 10 Feb 2011 Reikšminiai žodžiai: valdymo sistemos, darni apskaita, dideles imones, empirinis tyrimas

Abstract licence: CC BY

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