Article 3, Volume 4 Issue 1

Proposal to Implement the Balanced Scorecard in a Non- profit Organization

Author

Patrícia Rodrigues Quesado – (Instituto Politécnico do Cávado e do Ave)

João Carlos Fernandes Branco – (Instituto Politécnico do Cávado e do Ave)

Fernando Jorge Rodrigues – (Instituto Politécnico do Cávado e do Ave)

Received June 22, 2017; accepted October 6, 2017.

Abstract

In this paper we aim to develop a Balanced Scorecard (BSC) model for a nonprofit organization whose activity focuses on the teaching of chess. In order to answer the research question, we have carried out a qualitative research based on the case study. Our study is characterized by a descriptive analysis. The results allow us to conclude that the BSC is a tool that will allow to define the strategy in a clearer and objective way, allowing a greater awareness of the importance of an internal organization that allows to reach the defined objectives through a set of initiatives. The study presents a contribution to the current state of knowledge, since we seek to provide the organization with a management tool that allows to measure its performance and the value it adds to society and to outline a consistent and sustainable long-term strategy. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.

En este artículo pretendemos desarrollar un modelo de Balanced Scorecard (BSC) para una organización sin fines de lucrativos, cuya actividad se centra en la enseñanza del ajedrez. Para responder a la pregunta de investigación, hemos llevado a cabo una investigación cualitativa basada en el estudio de caso. Nuestro estudio se caracteriza por un análisis descriptivo. Los resultados nos permiten concluir que el BSC es una herramienta que permitirá definir la estrategia de una manera más clara y objetiva, permitiendo una mayor conciencia de la importancia de una organización interna que permita alcanzar los objetivos definidos a través de un conjunto de iniciativas. El estudio presenta una contribución al estado actual del conocimiento, ya que buscamos proporcionar a la organización una herramienta de gestión que le permita medir su desempeño y el valor que agrega a la sociedad y esbozar una estrategia a largo plazo consistente y sostenible. Además, se proporciona una base teórica para la investigación posterior, lo que evidencia la amplitud de la investigación sobre el tema estudiado.

Citation

Rodrigues Quesado, P., Fernandes Branco, J. C., & Rodrigues, F. J. (2017). Proposal to Implement the Balanced Scorecard in a Non-Profit Organization. European Accounting and Management Review4(1), 49-74.

Figures

Keywords

  • Balanced scorecard
  • Management accounting
  • Management control
  • Non-profit organizations

Palabras clave

  • Cuadro de mando integral
  • Contabilidad de gestión
  • Control de manejo
  • Organizaciones sin ánimo de lucro

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