A IMPLANTAÇÃO DO BALANCED SCORECARD EM EMPRESAS BRASILEIRAS SOB A PERSPECTIVA DA CULTURA NACIONAL

According to considerations presented by Hofstede (1991), Hampden-Turner and Trompenaars (1995), and Caldas and Wood (1998), accounting systems being, sometimes, based on the national culture values the researches that had developed them. The Balanced Scorecard, accounting systems developed by american researches Kaplan and Norton, are being used in a lot of countries outside of United States of America, Brazil included. The analysis of the excellent cultural dimensions for the Balanced Scorecard’s implementation results in some theorical proposal about Balanced Scorecard’s implementation in brazilian companies, showing that culture values in Balanced Scorecard framework match within american culture values, and dismatch brazilian culture values. The results from the analisys from five case studies about Balanced Scorecard’s implementation in brazilian companies show the influence of the cultural differences during the implantation process.