Bibliometric Analysis – What Has Been Studied About Balanced Scorecard?

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Abstract

The objective of this work is to analyze publications on the Balanced Scorecard (BSC), since 1956 (in the last sixty-five years), identifying evolution trends. Based on bibliometric techniques, the study was carried out based on data available in the Web of Science database through a systematic literature review. Web of Science is one of the main databases in the world, indexing the most cited journals in different areas of research and thus providing a set of data, essential for systematic analyses, including areas of study, list of journals, year of publication, citations from articles, among other relevant information. Because the chosen database is very complete, multidisciplinary and access to the use of Vosviewer software, which we used in this study, is acceptable.From the systematic search, 694 articles published until December 2021 were identified. The analysis of these publications indicates a growing trend in the publication of articles on BSC, highlighting partnership publications as well as their dispersion across journals from different areas.Most are qualitative studies (namely case studies) and questionnaires, as the main method of data collection. The main themes studied, we found that there are several articles on the application or integration of the BSC as a management model and that the studies are essentially concentrated on large companies belonging to the private sector, to the detriment of small and medium-sized companies and public and non-profit organizations profitable.

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