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Lateinamerika-Management pp 443–472Cite as

The Development and Use of Balanced Scorecards by Foreign MNCs in Brazil

Avoiding the Main Pitfalls

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Abstract

Various studies on the use of the Balanced Scorecard approach as an innovative performance measurement concept have been carried out in developed countries with relatively stable environments. Nevertheless, research on the implementation and use of Balanced Scorecards in the highly dynamic and complex environments of developing countries is still rare. The transfer of innovative management concepts to developing countries, specifically from foreign MNCs to their Latin American subsidiaries, is a largely under-researched topic. This article examines the challenges of using Balanced Scorecards in foreign MNCs in Brazil, an economically important country that is characterized by very volatile external conditions. It does so based on case studies and by focusing on the most common barriers managers have to be aware of when using Balanced Scorecards in Brazil and how to overcome them. Implications for researchers and practicing managers are provided.

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Authors
  1. Lutz Kaufmann
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  2. Alexander Becker
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Nikolaus Schweickart Lutz Kaufmann

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© 2004 Betriebswirtschaftlicher Verlag Dr. Th. Gabler/GWV Fachverlage GmbH, Wiesbaden

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Kaufmann, L., Becker, A. (2004). The Development and Use of Balanced Scorecards by Foreign MNCs in Brazil. In: Schweickart, N., Kaufmann, L. (eds) Lateinamerika-Management. Gabler Verlag. https://doi.org/10.1007/978-3-322-90458-4_22

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  • DOI: https://doi.org/10.1007/978-3-322-90458-4_22

  • Publisher Name: Gabler Verlag

  • Print ISBN: 978-3-322-90459-1

  • Online ISBN: 978-3-322-90458-4

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