Balanced Scorecard em organizações com desenvolvimento e futuro
uma análise bibliométrica e quadro de inferência causal
DOI:
https://doi.org/10.23925/2179-3565.2024v15i4p110-123Palavras-chave:
Balanced Scorecard, Análise bibliométrica, Inferência causalResumo
Este estudo compila e avalia a literatura do balanced scorecard que foi publicada nas principais revistas acadêmicas desde que Kaplan e Norton introduziram o balanced scorecard em 1992. À luz da influência do balanced scorecard nas práticas contábeis, uma estrutura de pesquisa é estabelecida de acordo com o modelo de eficácia do sistema de Doll e Torkzadeh. A literatura é categorizada em literatura upstream, application e downstream com base no conceito abstrato de balanced scorecard, sua concretização na empresa e seu impacto na empresa. Essa classificação pode ajudar a identificar oportunidades para pesquisas futuras e promovê-las. Além disso, as características e benefícios da pesquisa de balanced scorecard de domínio são examinadas de acordo com essa estrutura. Paralelamente, o método bibliométrico é empregado para avaliar o conteúdo da aplicação e a direção da pesquisa prospectiva do balanced scorecard por meio do modelo VOSviewer. Por fim, a literatura é resumida e a trajetória futura de pesquisa do balanced scorecard é projetada a partir da perspectiva do contexto da época e do quadro lógico do artigo.
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