The Knowledge and Use of the Balanced Scorecard in Portugal: Empirical Evidence of the 250 Largest Companies

Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.

A taxonomy for virtual enterprises

The purpose of this paper is to present a taxonomy able to contribute to building a framework within the domain of Virtual Enterprises (VE), to facilitate the sharing of knowledge and contributions to knowledge, as well as for trust building among VE stakeholders. A VE taxonomy currently does not exist, and this lack is felt in the ambiguous way that some concepts are addressed, leading to a fragment understanding that hinders the development of the science of VE integration and management. The structure of the taxonomy developed is based on the view of the system as a 5-tuple consisting of Input, Control, Output, Mechanism, and Process, which is the underlying system-view in the well-know IDEF0 diagramming technique. In particular, this taxonomy addresses the VE extended lifecycle that implies the use of a meta-organization called Market of Resources, as an original contribution to the VE theory and practice. The taxonomy presented does not repeat what the literature already includes, or the commonplaces, and it is constructed in a way to be easily complemented with other VE partial taxonomies that may be found in literature. Some suggestions for extensions to other interrelated domains (as evolution leaves taxonomies in an open or incompleteness state) are given in the text.

Organisational and professional commitments: the influence in nurses´organizational citizenship behaviours

The way an employee behaves in his work can be influenced by the organisational and professional commitment. Nurses are professionals who are guided by organisational and professional goals and values. Among nurses, professional commitment may be an important antecedent of organisational citizenship behaviours. The study shows how organisational and professional commitment is related with nurses’ organisational citizenship behaviours. Data from a sample of 420 nurses working in two hospitals --- the Hospital of St. Marcos, Braga and the Hospital Centre of Alto Ave, Guimarães and Fafe units were collected. The main findings are as follows: (a) organisational commitment and professional commitment contribute to the explanation of nurses’ organisational citizenship behaviours, (b) affective organisational commitment, continuance organisational commitment --- personal sacrifice, affective professional commitment and continuance professional commitment explain 28.6% of variance of organisational citizenship behaviours. © 2013 Instituto Politécnico do Cávado e do Ave (IPCA). Published by Elsevier España, S.L.U. All rights reserved.