3 resultados para BSC

em QUB Research Portal - Research Directory and Institutional Repository for Queen's University Belfast


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This paper presents findings of a qualitative research study which explored the experiences of part time students who completed a BSc(Hons) Trauma studies programme in Northern Ireland. Data collection involved semi structured interviews with seven students. Findings indicate a journey through the programme, during which students experienced both challenges and opportunities for development. Such challenges included responses to emotive content and barriers to sharing in classroom based dialogue. Moreover, participants felt the programme enhanced their knowledge as well as the supportive services they provided to those who have experienced a trauma. Findings suggest participants who had experienced a personal trauma appeared drawn to this programme.

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This paper reports a case study conducted in Quinta da Aveleda, one of
the three largest Portuguese wine companies. Our aim was to explore the
relationship established between a newly implemented Balanced Scorecard
(BSC) and the elements of the Management Control System (MCS) in the
organization. Thus, two specific objectives were pursued. Firstly, to identify
the influences (barriers, opportunities) of the existing MCS on the implementation
of the BSC. Secondly, to identify the impacts the BSC implementation
was able to exert on the configuration of the organization’s MCS.
We found that the budgeting process, the planning system, the information
infrastructure, and the organizational structure and culture were the elements
of the previous MCS that influenced the BSC implementation process.
Eventually, the BSC implementation led to important changes in the budgeting,
planning, reporting systems and processes. In order to explain these
findings, we briefly explored the main issues and factors accounting for the
scope and nature of the BSC’s impacts on Quinta da Aveleda. These issues
and factors were the mobilized organizational resources, the implementation
approach, the communication, and the organizational support.