Abstract
The objective of this study is to elaborate a proposal for the implementation of the Balanced Scorecard (BSC), as a differentiating factor for sustainable marketing, in Small and Medium Enterprise (SME) contexts. The aim is to promote and increase improvements in organizational performance and safeguard the need to assess this performance which, in addition to the integrated vision based on financial perspective indicators, takes into account other perspectives with non-financial indicators (e.g. sustainability). A qualitative case study was carried out. From the study carried out, the authors observed that the BSC proved to be a tool capable of providing work teams with an integrated vision of the strategic management carried out by the company, noting that the success of its implementation requires a consensus and involvement of the entire global sustainable structure of the company. From an interdisciplinary perspective, this study aims to contribute to knowledge in the area of financial management, marketing and sustainability in companies. Future studies should allow a generalization of the results through a quantitative study with stakeholders.
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This study was conducted at the Research Center on Accounting and Taxation (CICF) and was funded by the Portuguese Foundation for Science and Technology (FCT) through national funds (UIDB/04043/2020 and UIDP/04043/2020).
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Azevedo, A.C., Quesado, P., Sousa, B., Ribeiro, A. (2023). The Role of the Balanced Scorecard as a Differentiating Factor for Education Marketing. In: Abreu, A., Carvalho, J.V., Liberato, D., Galdames, I.S. (eds) Advances in Tourism, Technology and Systems. Smart Innovation, Systems and Technologies, vol 340. Springer, Singapore. https://doi.org/10.1007/978-981-19-9960-4_61
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