Browsing by Author "Martins, Marlene Cristina"
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- Case study - balanced scorecard targetsPublication . Martins, Marlene Cristina; Cardoso, Manuel FélixThe major question is “Are target properly defined for transparency?” To answer that question it was necessary to do a case study, based on the balance scorecard of an Algarve’s company. Through this analysis, it is possible to confirm the premises presented by several authors, in particular those who believe in the role of transparency to reduce information asymmetries (as Jensen and Meckling’s, 1976), as support for the practice of good governance - corporate governance and management control were the start line for the literature review. To study this issue we have to evaluate all the targets included in the Balanced Scorecard of the company, because we think that it was possible to determine if the contribution of those definitions are a significant issue to create high level of transparency. In this evaluation we have concluded that the company, meanwhile the effort made in targets definition, have to create a strategic procedure to build a support for transparency. In the end of this evaluation we have made some proposals to contribute to this process.