The implementation of Balanced Scorecard im brazilian companies under the national culture perspective.

Abstract

According to considerations presented by Hofstede (1991), Hampden-Turner and Trompenaars (1995), and Caldas and Wood (1998), accounting systems being, sometimes, based on the national culture values the researches that had developed them. The Balanced Scorecard, accounting systems developed by american researches Kaplan and Norton, are being used in a lot of countries outside of United States of America, Brazil included. The analysis of the excellent cultural dimensions for the Balanced Scorecards implementation results in some theorical proposal about Balanced Scorecards implementation in brazilian companies, showing that culture values in Balanced Scorecard framework match within american culture values, and dismatch brazilian culture values. The results from the analisys from five case studies about Balanced Scorecards implementation in brazilian companies show the influence of the cultural differences during the implantation process.