An introduction to the Balanced Scorecard (BSC) in the spanish footwear industry

Abstract

This paper provides an approach in the knowledge and use of the Balanced Scorecard (BSC) in the Spanish Footwear Industry, under an exploratory research in a sample of 80 firms. Size plays a crucial role in its knowledge, interest and implementation. Those offering the broader range of products by users, are more likely to have a BSC implemented. Data suggests that BSC implementation is independent of industry and country. Who fills the questionnaire is key: top managers are most reliable.