Práticas de gestão sustentável : balanced scorecard nas maiores PME'S portuguesas
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2022
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Este estudo visa contribuir para o conhecimento sobre a compreensão e a utilização do BSC e
do SBSC, como modelos de avaliação de desempenho, possibilitando a implementação do
conceito de gestão sustentável nas maiores pequenas e médias empresas portuguesas. Como
objetivos específicos identificam-se os seguintes: analisar se existe associação entre o
conhecimento do BSC e do SBSC, como modelos de avaliação de desempenho, e as
características dos responsáveis financeiros; perceber se existe associação entre a utilização do
BSC e do SBSC e as características das empresas selecionadas; analisar se as empresas
utilizadoras do BSC aplicam as práticas de gestão sustentável respeitantes ao SBSC; e
investigar quais as dificuldades de implementação e as vantagens associadas à utilização do
BSC. O método de recolha de dados foi realizado através de um inquérito direcionado aos
responsáveis financeiros das primeiras 500 pequenas e médias empresas portuguesas
classificadas como as maiores no ranking das 1000 maiores PME’s portuguesas. Obtivemos 56
respostas válidas. Os resultados mostraram o seguinte: as responsáveis femininas conhecem
melhor os modelos de avaliação de desempenho que impulsionam as práticas de gestão
sustentável; os responsáveis financeiros formados em contabilidade ou gestão conhecem mais
o BSC; as empresas selecionadas apresentam uma taxa de utilização do BSC superior à de
outras empresas portuguesas; as empresas industriais utilizam, proporcionalmente, mais o BSC;
e as empresas que utilizam o BSC, empregam práticas de gestão sustentável respeitantes ao
SBSC.
This study aims to contribute to knowledge about the understanding and use of the BSC and the SBSC, as performance measurement models, enabling the implementation of the concept of sustainable management in the largest small and medium Portuguese enterprises. As specific objectives we identified the following: to analyse whether there is an association between knowledge of the BSC and SBSC, as performance measurement models, and the characteristics of the financial managers; to conclude whether there is an association between the use of the BSC and SBSC and the characteristics of the selected companies; analyse whether the companies using the BSC implement the sustainable management practices relating to the SBSC; and investigate the implementation pain points and advantages associated with the use of the BSC. The data collection process was carried out by means of a survey directed at the financial managers of the first 500 Portuguese small and medium-sized enterprises classified as the largest in the ranking of the 1000 largest Portuguese SMEs. We obtained 56 valid responses. The results showed the following: female managers are more familiar with performance assessment models that drive sustainable management practices; financial managers with a degree in accounting or management are more familiar with the BSC; the selected companies have a higher rate of BSC use than other Portuguese companies; industrial companies use the BSC proportionally more; and companies that use the BSC, implement sustainable management practices concerning the SBSC.
This study aims to contribute to knowledge about the understanding and use of the BSC and the SBSC, as performance measurement models, enabling the implementation of the concept of sustainable management in the largest small and medium Portuguese enterprises. As specific objectives we identified the following: to analyse whether there is an association between knowledge of the BSC and SBSC, as performance measurement models, and the characteristics of the financial managers; to conclude whether there is an association between the use of the BSC and SBSC and the characteristics of the selected companies; analyse whether the companies using the BSC implement the sustainable management practices relating to the SBSC; and investigate the implementation pain points and advantages associated with the use of the BSC. The data collection process was carried out by means of a survey directed at the financial managers of the first 500 Portuguese small and medium-sized enterprises classified as the largest in the ranking of the 1000 largest Portuguese SMEs. We obtained 56 valid responses. The results showed the following: female managers are more familiar with performance assessment models that drive sustainable management practices; financial managers with a degree in accounting or management are more familiar with the BSC; the selected companies have a higher rate of BSC use than other Portuguese companies; industrial companies use the BSC proportionally more; and companies that use the BSC, implement sustainable management practices concerning the SBSC.
Descrição
Orientação: Maria João Cardoso Vieira Machado
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, SUSTENTABILIDADE, SUSTENTABILIDADE ECONÓMICA, BALANCED SCORECARD, PME, ACCOUNTING, SUSTAINABILITY, ECONOMY SUSTAINABILITY, SME, PORTUGAL