Open AccessBALANCED SCORECARD (BSC) "CAUSE-AND-EFFECT" ANALYSIS: A CASE STUDY IN A FUEL DISTRIBUTOR COMPANY
Author(s) -
Ayane Maria Gonçalves da Silva
Publication year - 2020
Publication title -
management control review
Language(s) - English
Resource type - Journals
ISSN - 2526-1282
DOI - 10.51720/mcr.v5i1.3695
Subject(s) - balanced scorecard , order (exchange) , causality (physics) , business , computer science , accounting , process management , finance , physics , quantum mechanics
The main objective of this work is to verify whether there is a cause-and-effect relationship, evidenced in the literature, among the variables belonging to the Balanced Scorecard (BSC) applied in a fuel distributor company. The importance of this research is that the alignment of these relationships is considered one of the main conditions for achieving the organization's mission. Therefore, in order to achieve this objective, Pearson's correlation was used to verify the correlations between the variables studied and the regression technique was used in order to verify the link of causality between the perspectives adopted in the BSC, in the exercise of 2016 to 2017, through statistical inferences. Statistically, there was a weak or moderate cause-and-effect relationship between the BSC's strategic objectives in the period studied, and it may be listed as reasons that would justify this fragile relationship, as was also evidenced in studies by Barros and Wanderley (2016) , the lack of customization of the BSC at the moment of its implementation, the difficulty of the board to disassociate from the financial information present in the financial statements for the decision making and the own corporate structure of the investigated company, which is backed by the family management model.