Authors: Laura Márquez-Ramos, José Antonio Aparisi-Caudeli
Information from the Port Authorities that make up the Spanish Port System before and after the implementation of the Balanced Scorecard has been used to analyse whether changes in management accounting play a role in international markets by means of analysing their effect on regional competitiveness.
This study makes three contributions to the literature. First, it is of great interest for the Spanish economy as a whole, due to the special importance of shipping as a way to access the main international markets. Second, it provides an unprecedented framework to relate research on management accounting with literature on international trade issues.
Finally, unlike previous studies, information on Annual Reports is used, allowing the comparison of performance measures over time in different organisational units.
Main results show that the improvement of the strategic and operational effectiveness of the Port Authorities has increased the competitiveness of Spanish regions.
Download PDF – JAMARv11.2- MAS & Balanced Scorecard in Spain