Análisis bibliométrico y de redes de colaboración sobre el cuadro de mando integral en el sector público
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Publicación 8. Vol 6. Num 1.3 (Español (España))
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Mar 28, 2023
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Introducción: En las últimas décadas, se evidencia mayor interés por la excelencia y calidad de las operaciones en las organizaciones. El Balanced ScoreCard es un sistema de control y medición del desempeño estratégico. Objetivo: Realizar un estudio bibliométrico sobre la producción científica relacionada al cuadro de mando integral en el sector público publicado en la Web of Science. Metodología: La investigación mantuvo un enfoque cuali-cuantitativo, descriptivo, transversal, retrospectivo desde una configuración cienciométrica; para el estudio se identificaron un total de 59 documentos publicados en la Web of Science. Resultados: Los documentos fueron publicados entre 2003 y 2022, mayormente en inglés, en 48 revistas científicas, elaborados por 151 autores, el porcentaje de colaboración internacional es 28,81%, el 90% son artículos originales, 8% revisiones y 2% pertenecen a Congresos. Conclusión:Las tendencias evidencian una reducida cantidad de publicaciones sobre Balanced ScoreCard en el sector público; las publicaciones se centran en estudiar su desarrollo en la salud, la seguridad, los servicios deportivos; la producción científica se comporta exponencialmente, pero no se distingue una tendencia clara de las fuentes; Australia y España tienen la mayor producción científica y mantienen los principales índices de colaboración; las principales revistas, la mayoría de Reino Unido, se ubican en los primeros cuartiles del Scimago Journal Rank; la red de coocurrencias determinan como principales términos claves a Balanced ScoreCard y Sector público; el tema se considera innovador y se enfoca en pasar de una visión empresarial a una gubernamental.
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Merchán Pesántez , D. M., Tenesaca Quishpe, G., & Ormaza Andrade, J. E. (2023). Análisis bibliométrico y de redes de colaboración sobre el cuadro de mando integral en el sector público . ConcienciaDigital, 6(1.3), 150-176. https://doi.org/10.33262/concienciadigital.v6i1.3.2527
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Referências
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Andrade, M. (2022). Modelo de gestión con base en el Balanced Scorecard para el área de Controlling & Accounting de la empresa Kantar Worldpanel Ecuador KANTARECSA S.A. de Quito - Ecuador.
Annapurna, V., y Manchala, G. (2017). Balanced scorecard evaluation of the performance of Indian public sector banks. Indian Journal of Finance, 11(9), 7–21. https://doi.org/10.17010/ijf/2017/v11i9/118085
Bianchi, C., Bivona, E., Cognata, A., Ferrara, P., Landi, T., y Ricci, P. (2010). Applying System Dynamics to Foster Organizational Change, Accountability and Performance in the Public Sector: A Case-Based Italian Perspective. Systems Research And Behavioral Science, 27(4, SI), 395–420. https://doi.org/10.1002/sres.1042
Bobe, B. J., Mihret, D. G., y Obo, D. D. (2017). Public-sector reforms and balanced scorecard adoption: an Ethiopian case study. ACCOUNTING AUDITING \& ACCOUNTABILITY JOURNAL, 30(6, SI), 1230–1256. https://doi.org/10.1108/AAAJ-03-2016-2484
Boudlaie, H., Mahdiraji, H. A., Shamsi, S., Jafari-Sadeghi, V., y Garcia-Perez, A. (2020). Designing a human resource scorecard: An empirical stakeholder-based study with a company culture perspective. Journal Of Entrepreneurship Management And Innovation, 16(4), 113–147. https://doi.org/10.7341/20201644
Caker, M., y Siverbo, S. (2018). Effects of performance measurement system inconsistency on managers’ role clarity and well-being. Scandinavian Journal Of Management, 34(3), 256–266. https://doi.org/10.1016/j.scaman.2018.06.005
Camps, D. (2008). Limitaciones de los indicadores bibliométricos en la evaluación de la actividad científica biomédica. Colombia Medica, 39(1), 74–79.
Carmona, S., y Gronlund, A. (2003). Measures vs actions: the balanced scorecard in Swedish Law Enforcement. International Journal Of Operations \& Production Management, 23(11–12), 1475–1496. https://doi.org/10.1108/01443570310506722
Cosenz, F., y Noto, G. (2016). Applying System Dynamics Modelling to Strategic Management: A Literature Review. Systems Research And Behavioral SCIENCE, 33(6), 703–741. https://doi.org/10.1002/sres.2386
Dreveton, B. (2013). The advantages of the balanced scorecard in the public sector: beyond performance measurement. Public Money \& Management, 33(2), 131–136. https://doi.org/10.1080/09540962.2013.763425
Dreveton, B. (2017). Management Control Tools: Value Drivers for the Public Sector? Comptabilite Controle Audit, 23(3), 9–28. https://doi.org/10.3917/cca.233.0009
Fernández, A. (2004). Indicadores de Gestión y Cuadro de Mando Integral. Instituto de Desarrollo Económico del Principado de Asturias.
Greatbanks, R., y Tapp, D. (2007). The impact of balanced scorecards in a public sector environment - Empirical evidence from Dunedin City Council, New Zealand. International Journal Of Operations \& Production Management, 27(8), 846–873. https://doi.org/10.1108/01443570710763804
Gregorio-Chaviano, O., Limaymanta, C. H., y López-Mesa, E. K. (2020). Análisis bibliométrico de la producción científica latinoamericana sobre COVID-19. Biomedica : revista del Instituto Nacional de Salud, 40(2), 104–115. https://doi.org/10.7705/biomedica.5571
Griffiths, J. (2003). Balanced scorecard use in New Zealand government departments and crown entities. Australian journal of public administration, 62(4), 70–79. https://doi.org/10.1111/j..2003.00350.x
Gunarsih, T., Saleh, C., Syukron D. W., N., y Deros, B. M. (2016). A hybrid balanced scorecard and system dynamics for measuring public sector performance. Journal of Engineering Science and Technology, 11, 65–86. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84965147273&partnerID=40&md5=44b9ada0d19772a5c68241b4573724a7
Johnston, R., y Pongatichat, P. (2008). Managing the tension between performance measurement and strategy: coping strategies. International Journal Of Operations \& Production Management, 28(9–10), 941–967. https://doi.org/10.1108/01443570810903104
Kaplan, R., y Norton, D. (1992). The Balanced Scorecard: Measures that drive performance. Harvard Business School Press.
Kaplan, R., y Norton, D. (1993). Putting the Balanced Scorecard to Work. Harvard Business Review, 71(1), 134–147.
Kaplan, R., y Norton, D. (2000). Cómo utilizar el cuadro de mando integral: para implantar y gestionar su estrategia. Gestion 2000.
Kaplan, R., y Norton, D. (2004). Mapa Estratégico. Gestion 2000.
Leyton Pavez, C., y Gil Martín, J. C. (2017). Cuadro de mando integral aplicado a la gestión pública en municipios. Revista Academia & Negocios, 3(2)(2), 55–66.
Lopéz, P. (1996). Introducción a la bibliometría. Promolibro.
Lotka, A. J. (1926). The frequency distribution of scientific productivity. Journal of the Washington Academy of Sciences, 16(12), 317–323.
Maran, L., Bracci, E., y Inglis, R. (2018). Performance management systems’ stability: Unfolding the human factor - A case from the Italian public sector. British Accounting Review, 50(3), 324–339. https://doi.org/10.1016/j.bar.2018.01.002
Moran-Marinos, C., Toro-Huamanchumo, C. J., y Pacheco-Mendoza, J. (2021). Bibliometric Profile and Collaborative Networks in Scientific Research on Systemic Lupus Erythematosus in Latin America, 1982-2018. Reumatologia clinica, 17(7), 404–407. https://doi.org/10.1016/j.reuma.2020.01.007
Morocho, A., Bonilla, S., Ordoñez, H., y Urgiles, C. (2019). Gestión del conocimiento en las organizaciones : Una visión sistémica conceptual. Revista Ibérica de Sistemas y Tecnologías de la Información, 21, 327–341. https://www.proquest.com/openview/79375ff0d1508d97a8957d3234a0d319/1?pq-origsite=gscholar&cbl=1006393
Morocho Macas, Á. A., Andrade Pesantez, D. J., Vinueza Morales, S. X., y Calderón Curipoma, M. A. (2017). Cuadro de mando integral para el control y gestión de las instituciones de educación superior ecuatorianas. Revista Científica de Investigación actualización del mundo de las Ciencias, 1(4), 620–648. https://doi.org/10.26820/reciamuc/1.4.2017.620-648
Nath, N., y Sharma, U. (2014). Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion. Australian Accounting Review, 24(1), 2–20. https://doi.org/10.1111/auar.12004
Okwir, S., Nudurupati, S. S., Ginieis, M., y Angelis, J. (2018). Performance Measurement and Management Systems: A Perspective from Complexity Theory. International Journal Of Management Reviews, 20(3, SI), 731–754. https://doi.org/10.1111/ijmr.12184
Oladimeji, O. O., Keathley-Herring, H., y Cross, J. A. (2020). System dynamics applications in performance measurement research A systematic literature review. International Journal Of Productivity And Performance Management, 69(7), 1539–1576. https://doi.org/10.1108/IJPPM-12-2018-0453
Oses, O. (2021). Balanced scorecard en el sector público. Un análisis bibliométrico 2001-2021 (G. Verlag (ed.)). Grin Investigar y Publicar. https://www.grin.com/document/1128391
Pereira, I., y Oliveira, H. C. (2020). Public Sector Sustainability in the Balanced Scorecard - A Portuguese City Council Case. E3S Web of Conferences, 208. https://doi.org/10.1051/e3sconf/202020806017
Phillips, P. A. (2007). The balanced scorecard and strategic control: A hotel case study analysis. Service industries journal, 27(6), 731–746. https://doi.org/10.1080/02642060701453213
Price, D. (1965). Networks of scientific papers. The Structure and Dynamics of Networks, 149(3683), 510–515. https://doi.org/https://www.science.org/doi/10.1126/science.149.3683.510
Price, D. (1986). Little science, big science and beyond. University Press.
Ruiz, M., Cano, D., y Rodríguez, D. (2005). Estudio longitudinal de la producción española de tesis doctorales en Educación Matemática (1975-2002) [Universidad de Granada]. En Ruiz, Mv Cano, Daf Rodríguez, Dmt. http://hera.ugr.es/tesisugr/15389807.pdf
Sharma, B., y Gadenne, D. (2011). Balanced Scorecard Implementation in a Local Government Authority: Issues and Challenges. Australian Journal Of Public Administration, 70(2), 167–184. https://doi.org/10.1111/j.1467-8500.2011.00718.x
Sinkovics, N. (2016). Enhancing the foundations for theorising through bibliometric mapping. International Marketing Review, 33(3), 327–350. https://doi.org/10.1108/IMR-10-2014-0341
Subramanyam, K. (1983). Bibliometric studies of research collaboration: A review. Journal of Information Science, 6(1), 33–38. https://doi.org/10.1177/016555158300600105
Tomás-Górriz, V., y Tomás-Casterá, V. (2018). La Bibliometría en la evaluación de la actividad científica. Hospital a Domicilio, 2(4), 145. https://doi.org/10.22585/hospdomic.v2i4.51
Tomazevic, N., Seljak, J., y Aristovnik, A. (2014). The impact of CAF enablers on job satisfaction: the case of the Slovenian Law Enforcement Agency. Total Quality Management \& Business Excellence, 25(11–12, SI), 1336–1351. https://doi.org/10.1080/14783363.2013.844914
Umashev, C., y Willett, R. (2008). Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government Authority. Abacus-A Journal Of Accounting Finance And Business Studies, 44(4), 377–398. https://doi.org/10.1111/j.1467-6281.2008.00268.x
van Eck, N. J., y Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
Vosselman, E. (2016). Accounting, Accountability, and Ethics in Public Sector Organizations: Toward a Duality Between Instrumental Accountability and Relational Response-Ability. Administration \& Society, 48(5), 602–627. https://doi.org/10.1177/0095399713514844
Yetano, A. (2009). Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne. Australian Journal Of Public Administration, 68(2), 167–181. https://doi.org/10.1111/j.1467-8500.2009.00632.x
Andrade, M. (2022). Modelo de gestión con base en el Balanced Scorecard para el área de Controlling & Accounting de la empresa Kantar Worldpanel Ecuador KANTARECSA S.A. de Quito - Ecuador.
Annapurna, V., y Manchala, G. (2017). Balanced scorecard evaluation of the performance of Indian public sector banks. Indian Journal of Finance, 11(9), 7–21. https://doi.org/10.17010/ijf/2017/v11i9/118085
Bianchi, C., Bivona, E., Cognata, A., Ferrara, P., Landi, T., y Ricci, P. (2010). Applying System Dynamics to Foster Organizational Change, Accountability and Performance in the Public Sector: A Case-Based Italian Perspective. Systems Research And Behavioral Science, 27(4, SI), 395–420. https://doi.org/10.1002/sres.1042
Bobe, B. J., Mihret, D. G., y Obo, D. D. (2017). Public-sector reforms and balanced scorecard adoption: an Ethiopian case study. ACCOUNTING AUDITING \& ACCOUNTABILITY JOURNAL, 30(6, SI), 1230–1256. https://doi.org/10.1108/AAAJ-03-2016-2484
Boudlaie, H., Mahdiraji, H. A., Shamsi, S., Jafari-Sadeghi, V., y Garcia-Perez, A. (2020). Designing a human resource scorecard: An empirical stakeholder-based study with a company culture perspective. Journal Of Entrepreneurship Management And Innovation, 16(4), 113–147. https://doi.org/10.7341/20201644
Caker, M., y Siverbo, S. (2018). Effects of performance measurement system inconsistency on managers’ role clarity and well-being. Scandinavian Journal Of Management, 34(3), 256–266. https://doi.org/10.1016/j.scaman.2018.06.005
Camps, D. (2008). Limitaciones de los indicadores bibliométricos en la evaluación de la actividad científica biomédica. Colombia Medica, 39(1), 74–79.
Carmona, S., y Gronlund, A. (2003). Measures vs actions: the balanced scorecard in Swedish Law Enforcement. International Journal Of Operations \& Production Management, 23(11–12), 1475–1496. https://doi.org/10.1108/01443570310506722
Cosenz, F., y Noto, G. (2016). Applying System Dynamics Modelling to Strategic Management: A Literature Review. Systems Research And Behavioral SCIENCE, 33(6), 703–741. https://doi.org/10.1002/sres.2386
Dreveton, B. (2013). The advantages of the balanced scorecard in the public sector: beyond performance measurement. Public Money \& Management, 33(2), 131–136. https://doi.org/10.1080/09540962.2013.763425
Dreveton, B. (2017). Management Control Tools: Value Drivers for the Public Sector? Comptabilite Controle Audit, 23(3), 9–28. https://doi.org/10.3917/cca.233.0009
Fernández, A. (2004). Indicadores de Gestión y Cuadro de Mando Integral. Instituto de Desarrollo Económico del Principado de Asturias.
Greatbanks, R., y Tapp, D. (2007). The impact of balanced scorecards in a public sector environment - Empirical evidence from Dunedin City Council, New Zealand. International Journal Of Operations \& Production Management, 27(8), 846–873. https://doi.org/10.1108/01443570710763804
Gregorio-Chaviano, O., Limaymanta, C. H., y López-Mesa, E. K. (2020). Análisis bibliométrico de la producción científica latinoamericana sobre COVID-19. Biomedica : revista del Instituto Nacional de Salud, 40(2), 104–115. https://doi.org/10.7705/biomedica.5571
Griffiths, J. (2003). Balanced scorecard use in New Zealand government departments and crown entities. Australian journal of public administration, 62(4), 70–79. https://doi.org/10.1111/j..2003.00350.x
Gunarsih, T., Saleh, C., Syukron D. W., N., y Deros, B. M. (2016). A hybrid balanced scorecard and system dynamics for measuring public sector performance. Journal of Engineering Science and Technology, 11, 65–86. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84965147273&partnerID=40&md5=44b9ada0d19772a5c68241b4573724a7
Johnston, R., y Pongatichat, P. (2008). Managing the tension between performance measurement and strategy: coping strategies. International Journal Of Operations \& Production Management, 28(9–10), 941–967. https://doi.org/10.1108/01443570810903104
Kaplan, R., y Norton, D. (1992). The Balanced Scorecard: Measures that drive performance. Harvard Business School Press.
Kaplan, R., y Norton, D. (1993). Putting the Balanced Scorecard to Work. Harvard Business Review, 71(1), 134–147.
Kaplan, R., y Norton, D. (2000). Cómo utilizar el cuadro de mando integral: para implantar y gestionar su estrategia. Gestion 2000.
Kaplan, R., y Norton, D. (2004). Mapa Estratégico. Gestion 2000.
Leyton Pavez, C., y Gil Martín, J. C. (2017). Cuadro de mando integral aplicado a la gestión pública en municipios. Revista Academia & Negocios, 3(2)(2), 55–66.
Lopéz, P. (1996). Introducción a la bibliometría. Promolibro.
Lotka, A. J. (1926). The frequency distribution of scientific productivity. Journal of the Washington Academy of Sciences, 16(12), 317–323.
Maran, L., Bracci, E., y Inglis, R. (2018). Performance management systems’ stability: Unfolding the human factor - A case from the Italian public sector. British Accounting Review, 50(3), 324–339. https://doi.org/10.1016/j.bar.2018.01.002
Moran-Marinos, C., Toro-Huamanchumo, C. J., y Pacheco-Mendoza, J. (2021). Bibliometric Profile and Collaborative Networks in Scientific Research on Systemic Lupus Erythematosus in Latin America, 1982-2018. Reumatologia clinica, 17(7), 404–407. https://doi.org/10.1016/j.reuma.2020.01.007
Morocho, A., Bonilla, S., Ordoñez, H., y Urgiles, C. (2019). Gestión del conocimiento en las organizaciones : Una visión sistémica conceptual. Revista Ibérica de Sistemas y Tecnologías de la Información, 21, 327–341. https://www.proquest.com/openview/79375ff0d1508d97a8957d3234a0d319/1?pq-origsite=gscholar&cbl=1006393
Morocho Macas, Á. A., Andrade Pesantez, D. J., Vinueza Morales, S. X., y Calderón Curipoma, M. A. (2017). Cuadro de mando integral para el control y gestión de las instituciones de educación superior ecuatorianas. Revista Científica de Investigación actualización del mundo de las Ciencias, 1(4), 620–648. https://doi.org/10.26820/reciamuc/1.4.2017.620-648
Nath, N., y Sharma, U. (2014). Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion. Australian Accounting Review, 24(1), 2–20. https://doi.org/10.1111/auar.12004
Okwir, S., Nudurupati, S. S., Ginieis, M., y Angelis, J. (2018). Performance Measurement and Management Systems: A Perspective from Complexity Theory. International Journal Of Management Reviews, 20(3, SI), 731–754. https://doi.org/10.1111/ijmr.12184
Oladimeji, O. O., Keathley-Herring, H., y Cross, J. A. (2020). System dynamics applications in performance measurement research A systematic literature review. International Journal Of Productivity And Performance Management, 69(7), 1539–1576. https://doi.org/10.1108/IJPPM-12-2018-0453
Oses, O. (2021). Balanced scorecard en el sector público. Un análisis bibliométrico 2001-2021 (G. Verlag (ed.)). Grin Investigar y Publicar. https://www.grin.com/document/1128391
Pereira, I., y Oliveira, H. C. (2020). Public Sector Sustainability in the Balanced Scorecard - A Portuguese City Council Case. E3S Web of Conferences, 208. https://doi.org/10.1051/e3sconf/202020806017
Phillips, P. A. (2007). The balanced scorecard and strategic control: A hotel case study analysis. Service industries journal, 27(6), 731–746. https://doi.org/10.1080/02642060701453213
Price, D. (1965). Networks of scientific papers. The Structure and Dynamics of Networks, 149(3683), 510–515. https://doi.org/https://www.science.org/doi/10.1126/science.149.3683.510
Price, D. (1986). Little science, big science and beyond. University Press.
Ruiz, M., Cano, D., y Rodríguez, D. (2005). Estudio longitudinal de la producción española de tesis doctorales en Educación Matemática (1975-2002) [Universidad de Granada]. En Ruiz, Mv Cano, Daf Rodríguez, Dmt. http://hera.ugr.es/tesisugr/15389807.pdf
Sharma, B., y Gadenne, D. (2011). Balanced Scorecard Implementation in a Local Government Authority: Issues and Challenges. Australian Journal Of Public Administration, 70(2), 167–184. https://doi.org/10.1111/j.1467-8500.2011.00718.x
Sinkovics, N. (2016). Enhancing the foundations for theorising through bibliometric mapping. International Marketing Review, 33(3), 327–350. https://doi.org/10.1108/IMR-10-2014-0341
Subramanyam, K. (1983). Bibliometric studies of research collaboration: A review. Journal of Information Science, 6(1), 33–38. https://doi.org/10.1177/016555158300600105
Tomás-Górriz, V., y Tomás-Casterá, V. (2018). La Bibliometría en la evaluación de la actividad científica. Hospital a Domicilio, 2(4), 145. https://doi.org/10.22585/hospdomic.v2i4.51
Tomazevic, N., Seljak, J., y Aristovnik, A. (2014). The impact of CAF enablers on job satisfaction: the case of the Slovenian Law Enforcement Agency. Total Quality Management \& Business Excellence, 25(11–12, SI), 1336–1351. https://doi.org/10.1080/14783363.2013.844914
Umashev, C., y Willett, R. (2008). Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government Authority. Abacus-A Journal Of Accounting Finance And Business Studies, 44(4), 377–398. https://doi.org/10.1111/j.1467-6281.2008.00268.x
van Eck, N. J., y Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
Vosselman, E. (2016). Accounting, Accountability, and Ethics in Public Sector Organizations: Toward a Duality Between Instrumental Accountability and Relational Response-Ability. Administration \& Society, 48(5), 602–627. https://doi.org/10.1177/0095399713514844
Yetano, A. (2009). Managing Performance at Local Government Level: The Cases of the City of Brisbane and the City of Melbourne. Australian Journal Of Public Administration, 68(2), 167–181. https://doi.org/10.1111/j.1467-8500.2009.00632.x