THE BALANCED SCORECARD, THE ACTIVITY BASED COSTING AND THE ACTIVITY BASED MANAGEMENT: AN EMPIRICAL STUDY OF ITS INTEGRATION

Authors

  • Patrícia Rodrigues Quesado Instituto Politécnico do Cávado e do Ave
  • Lúcia Lima Rodrigues Universidade do Minho
  • Beatriz Aibar Guzmán Universidade de Santiago de Compostela

DOI:

https://doi.org/10.34629/ric.v8i1.71-94

Keywords:

Cuadro de Mando Integral, Activity Based Costing, Activity Based Management, Portugal.

Abstract

This article aims to analyze the complementarity and the possibility of integration of management tools such as Balanced Scorecard (BSC), Activity Based Costing (ABC) and Activity Based Management (ABM). In order to carry out the empirical study we used data obtained as a result of a questionnaire sent to 591 public sector entities (local governments, municipal corporations and hospitals) and 549 private sector entities (large companies and small and medium companies) in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that, contrary to public sector entities, a significant number of private sector entities already used ABC/ABM systems before BSC and have integrated (wholly or partially) or expect to integrate those into BSC.

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Published

2014-11-15

Issue

Vol. 8 No. 1 (2014): RIC - Revista de Informação Contábil

Section

Artigos

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