Balanced scorecard and the environmental issue: study on the perception of controllers

Purpose: The present research aimed to analyze the controllers' perception of the Balanced Scorecard and the environmental issue and describe the profile of these professionals. Methodology: Methodologically, it is an exploratory-descriptive research with a quantitative approach, with a survey...

ver descrição completa

Na minha lista:
Detalhes bibliográficos
Principais autores: Maria do Rosário da Silva, Cunha Callado , Antônio André
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/20068
Tags: Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
id oai:periodicos.ufrn.br:article-20068
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Maria do Rosário da Silva
Cunha Callado , Antônio André
spellingShingle Maria do Rosário da Silva
Cunha Callado , Antônio André
Balanced scorecard and the environmental issue: study on the perception of controllers
author_facet Maria do Rosário da Silva
Cunha Callado , Antônio André
author_sort Maria do Rosário da Silva
title Balanced scorecard and the environmental issue: study on the perception of controllers
title_short Balanced scorecard and the environmental issue: study on the perception of controllers
title_full Balanced scorecard and the environmental issue: study on the perception of controllers
title_fullStr Balanced scorecard and the environmental issue: study on the perception of controllers
title_full_unstemmed Balanced scorecard and the environmental issue: study on the perception of controllers
title_sort balanced scorecard and the environmental issue: study on the perception of controllers
description Purpose: The present research aimed to analyze the controllers' perception of the Balanced Scorecard and the environmental issue and describe the profile of these professionals. Methodology: Methodologically, it is an exploratory-descriptive research with a quantitative approach, with a survey procedure. Data treatment was performed using descriptive statistics. The collection period was from November 2018 to January 2019 and 343 questions were sent to a group of controlling professionals who are part of the LinkedIn Brazil social network that works or works in this function, registering in 27 answered questionnaires. Results: Respondents are between 35 and 44 years old. 77.78% have a degree in Accounting, 62.96% have a specialization. They have an average of 11 years of training and 16 years of professional experience as a controller. Regarding the respondents' perception of the Balanced Scorecard and the environmental issue, it was found that two nomenclatures were well accepted, namely: Sustainable Balanced Scorecard and Green Balanced Scorecard. Having these, a structure composed of environmental indicators inserted in its four traditional perspectives. Contributions of the Study: it is a current and relevant topic within the context of management and accounting and also in business management tools. Since the BSC is explored in its traditional form. From the literature review, few studies on the BSC and the environmental issue were identified. With this, the research sought to empirically contribute by showing what professionals in the controllership area understand about the Environmental BSC, and the best way that it can be applied in organizations.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2021
url https://periodicos.ufrn.br/ambiente/article/view/20068
work_keys_str_mv AT mariadorosariodasilva balancedscorecardandtheenvironmentalissuestudyontheperceptionofcontrollers
AT cunhacalladoantonioandre balancedscorecardandtheenvironmentalissuestudyontheperceptionofcontrollers
AT mariadorosariodasilva scorecardequilibradoyelproblemaambientalunestudiosobrelapercepciondeloscontroladores
AT cunhacalladoantonioandre scorecardequilibradoyelproblemaambientalunestudiosobrelapercepciondeloscontroladores
AT mariadorosariodasilva balancedscorecardeaquestaoambientalumestudosobreapercepcaodoscontrollers
AT cunhacalladoantonioandre balancedscorecardeaquestaoambientalumestudosobreapercepcaodoscontrollers
_version_ 1766682068686733312
spelling oai:periodicos.ufrn.br:article-200682023-01-18T20:00:42Z Balanced scorecard and the environmental issue: study on the perception of controllers Scorecard equilibrado y el problema ambiental: un estudio sobre la percepción de los controladores Balanced scorecard e a questão ambiental: um estudo sobre a percepção dos controllers Maria do Rosário da Silva Cunha Callado , Antônio André Balanced Environmental Scorecard. Controller. Perception. controllership balanced scorecard perception Cuadro de mando integral ambiental. Controlador. Percepción controlador cuadro de mando integral percepción Balanced Scorecard Ambiental. Controller. Percepção Controladoria Balanced Scorecard percepção Purpose: The present research aimed to analyze the controllers' perception of the Balanced Scorecard and the environmental issue and describe the profile of these professionals. Methodology: Methodologically, it is an exploratory-descriptive research with a quantitative approach, with a survey procedure. Data treatment was performed using descriptive statistics. The collection period was from November 2018 to January 2019 and 343 questions were sent to a group of controlling professionals who are part of the LinkedIn Brazil social network that works or works in this function, registering in 27 answered questionnaires. Results: Respondents are between 35 and 44 years old. 77.78% have a degree in Accounting, 62.96% have a specialization. They have an average of 11 years of training and 16 years of professional experience as a controller. Regarding the respondents' perception of the Balanced Scorecard and the environmental issue, it was found that two nomenclatures were well accepted, namely: Sustainable Balanced Scorecard and Green Balanced Scorecard. Having these, a structure composed of environmental indicators inserted in its four traditional perspectives. Contributions of the Study: it is a current and relevant topic within the context of management and accounting and also in business management tools. Since the BSC is explored in its traditional form. From the literature review, few studies on the BSC and the environmental issue were identified. With this, the research sought to empirically contribute by showing what professionals in the controllership area understand about the Environmental BSC, and the best way that it can be applied in organizations. Objetivo: La presente investigación tuvo como objetivo analizar la percepción de los controladores del Balanced Scorecard y el problema ambiental y describir el perfil de estos profesionales. Metodología: Metodológicamente, es una investigación exploratoria descriptiva con un enfoque cuantitativo, con un procedimiento de encuesta. El tratamiento de los datos se realizó mediante estadística descriptiva. El período de recolección fue de noviembre de 2018 a enero de 2019 y se enviaron 343 preguntas a un grupo de profesionales de control que forman parte de la red social LinkedIn Brasil que trabaja o trabaja en esta función, registrándose en 27 cuestionarios respondidos. Resultados: Los encuestados tienen entre 35 y 44 años. El 77.78% tiene un título en Contabilidad, el 62.96% tiene una especialización. Tienen un promedio de 11 años de capacitación y 16 años de experiencia profesional como controlador. Con respecto a la percepción de los encuestados del Cuadro de Mando Integral y el tema ambiental, se encontró que dos nomenclaturas fueron bien aceptadas, a saber: Cuadro de Mando Integral Sostenible y Cuadro de Mando Integral Verde. Teniendo estos, una estructura compuesta de indicadores ambientales insertada en sus cuatro perspectivas tradicionales. Contribuciones del Estudio: Es un tema actual y relevante dentro del contexto de la gestión y la contabilidad y también en las herramientas de gestión empresarial. Desde el BSC se explora en su forma tradicional. A partir de la revisión de la literatura, se identificaron pocos estudios sobre el BSC y el problema ambiental. Con esto, la investigación buscó contribuir empíricamente al mostrar lo que los profesionales en el área de control entienden sobre el BSC ambiental y la mejor manera en que se puede aplicar en las organizaciones. Objetivo: A presente pesquisa objetivou analisar a percepção dos controllers sobre o Balanced Scorecard e a questão ambiental e descrever o perfil destes profissionais.  Metodologia: Metodologicamente, é uma pesquisa exploratória-descritiva de abordagem quantitativa, com procedimento do tipo survey. O tratamento dos dados foi feito por meio da estatística descritiva. O período de coleta foi de novembro de 2018 a janeiro de 2019 ao qual foram enviados 343 questionários para um grupo de profissionais controllers que fazem parte na rede sociais LinkedIn do Brasil que atuam ou atuaram nesta função, logrando êxito em 27 questionários respondidos.    Resultados: Os respondentes tem idade entre 35 e 44 anos. 77,78% tem formação em Ciências Contábeis, 62,96% possui especialização. Possuem em média 11 anos de formação e 16 anos de atuação profissional como controller. Sobre a percepção dos respondentes em relação ao Balanced Scorecard e a questão ambiental, constatou-se que duas nomenclaturas foram bem aceitas, sendo elas: Balanced Scorecard Sustentável e Green Balanced Scorecard. Tendo estes, uma estrutura composta por indicadores ambientais inseridos em suas quatro perspectivas tradicionais. Contribuições do Estudo: é um tema atual e relevante dentro do contexto da gestão e contabilidade e também das ferramentas de gestão empresarial. Uma vez que o BSC é explorado em sua forma tradicional. A partir da revisão bibliográfica identificaram-se poucos estudos sobre o BSC e a questão ambiental. Com isto, a pesquisa buscou contribuiu de forma empírica evidenciando o que os profissionais da área de controladoria entendem sobre o BSC Ambiental, e a melhor forma que este poderá ser aplicado nas organizações. Portal de Periódicos Eletrônicos da UFRN 2021-01-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/20068 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 No. 1 (2021): Jan./Jun.; 263-283 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 Núm. 1 (2021): Jan./Jun.; 263-283 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 13 n. 1 (2021): Jan./Jun.; 263-283 2176-9036 10.21680/2176-9036.2021v13n1 por https://periodicos.ufrn.br/ambiente/article/view/20068/13652 Copyright (c) 2021 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

Registros relacionados