La incertidumbre percibida del entorno y el apoyo de la alta dirección en la implementación del Cuadro de Mando Integral

Abstract

This article aims to analyze the influence of the perceived uncertainty of the environment and top management support in the adoption of the Balanced Scorecard (BSC) in Portuguese public and private organizations. We defined a set of research hypotheses and, to empirically verify the hypotheses formulated, we have used the data obtained through the application of a postal questionnaire to 591 public organizations (local governments, hospitals, municipal corporations) and 549 private organizations (large companies, small and medium enterprises), with a response rate of 31.3%. The results indicate that the commitment of senior management is associated with the BSC implementation.