Cuadro de mando integral: un estudio exploratorio de la experiencia chilena

Abstract

The measurement of performance is even more relevant inside organizations, a phenomenon that has also affected Chilean companies which have incorporated excellence practices with certain delay, such as Balanced Scorecard, a tool that has been an interest center the both academic and business areas during the latest years. The following research describes Chile’s situation with respect to the Balanced Scorecard use and it presents an analysis the of the key factors for the success in the implementation of the Balanced Scorecard (according to the authors) showing a picture how the Chilean companies have adapted this tool. In this context, we have found a diversity of Balanced Scorecards, that differ among then in aspects such as the importance they might within the company, the diffusion among the workers, how useful they might be, the evolution of the tool, among others. Therefore, we find examples of a complex and unintelligible indicators that have imposed from other countries and powerful tool that monitor the critical fersks of the business. We made this research over the most stock market - in Chile. Thus, we included a list included in IPSA indicator (Selective xxxx of stock prices) which contains the 40 – stock markets exchange companies in the Chilean stock market, achieving a 60% rate as a response. The evidence suggest that this tool is fully developed in our country, reaching evolution stages.