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Balanced Scorecard: A look from its evolution

Abstract:

The objective of this article is to describe the evolution of the Balanced Scorecard (BSC) tool from a theoretical perspective, highlighting the elements that have been maintained and those that have been incorporated throughout its trajectory. The analytical-exploratory method and techniques are used as a bibliographic review of the original authors’ publications, as well as the literature produced by academics and business experts who have found innovative ways to implement this business tool. The changes that occurred in the BSC found in the bibliography were classified according to their content, which account for modifications to: address specific topics; create subsections in a perspective and adapt the BSC for application in public organizations. It is concluded that the current validity of this management control tool is due to its flexibility to adjust to any organization.