EL BALANCED SCORECARD COMO HERRAMIENTA DE GESTIÓN ORGANIZACIONAL / THE BALANCED SCORECARD AS AN ORGANIZATIONAL MANAGEMENT TOOL

The Balanced Scorecard is the main framework for the management of organizational performance, requiring studies that update their progress, limitations and projections. The objective of the article is to analyse the advantages, contributions and barriers that have limited its success. The investiga...

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Bibliographic Details
Published inRevista Científica Ecociencia Vol. 6; no. 2
Main Authors Vladimir Vega Falcón, Srta Daysi Karina Lluglla Jácome
Format Journal Article
LanguageSpanish
Published Guayaquil Universidad Tecnológica ECOTEC 01.04.2019
Subjects
Balanced Scorecard
Information systems
Performance management
Strategic management
Ecuador
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Summary:The Balanced Scorecard is the main framework for the management of organizational performance, requiring studies that update their progress, limitations and projections. The objective of the article is to analyse the advantages, contributions and barriers that have limited its success. The investigation had a descriptive-explanatory character, with a longitudinal design, taking as a starting point the question: What has the Balanced Scorecard contributed to the organizational management? Primary documents were searched in the databases of global impact (Scopus and Web of Science) and regional databases (Redalyc, Scielo and Latindex), selecting two key words as descriptors: Balanced Scorecard and Cuadro de Mando Integral, through the texts complete of the articles, from the emergence of the theme until December 2018. The main milestones and generations in their evolution are proposed, particularly in the use of software and consultants for their design. Among its main advantages are to generate strategic learning; make the use of the information system profitable; communicate significantly the individual contribution; align strategic objectives long, medium and short term, relating them to budgets; and clarify the performance compensation system. The study reveals that this tool has made an important contribution to organizational management, with high satisfaction for its use, recommending guidelines for new research focused on the analysis of the causes of bad practices in its design and implementation. El Balanced Scorecard es el principal marco para la gestión del rendimiento organizacional, requiriéndose estudios que actualicen sus avances, limitaciones y proyecciones. El objetivo del artículo es analizar las ventajas, contribuciones y barreras que han limitado su éxito. La investigación tuvo un carácter descriptivo-explicativo, con un diseño longitudinal, teniendo como punto de partida la pregunta: ¿Qué ha aportado el Balanced Scorecard a la gestión organizacional? Se buscaron documentos primarios en las bases de datos de impacto mundial (Scopus y Web of Science) y bases regionales (Redalyc, Scielo y Latindex), seleccionándose como descriptores dos
ISSN:1390-9320