Influencia de los factores de contingencia en el desarrollo del cuadro de mando integral y su asociación con un rendimiento mejor. El caso de las empresas españolas

Abstract

In this paper the relationship between some contingency factors, the level of use of the balanced scorecard (BSC) and the perceived benefit thanks to its application is analysed. The BSC is a tool capable of providing those responsible for the organizations a comprehensive view of how through the integration of financial and non-financial measures strategy is executed. The analysis based on the data obtained from the headquarters of 61 Spanish product and services companies suggests that the degree of formalization and standardization in enterprises has a direct and positive influence on the development of the BSC towards more inclusive and targeted levels of added value. However, in relation to the influence of other factors examined in this research it no significant association with BSC further development in Spanish companies has been found. These findings help to complement those presented in previous works (Braam & Nijssen, 2011; Cavalluzzo & Ittner, 2004). The document also suggests that the development level of the BSC is associated with better application of indicators to evaluate activities and improve decision making. Finally, it raises a number of important implications for the management of companies.