Overcoming the barriers during implementation and use of the balanced scorecard by multinational companies in Brazil

Various studies on the use of the balanced scorecard (BSC) were conducted in developed countries with relatively stable environments. Nevertheless, research on the implementation and use of the BSC in the highly dynamic and complex environments of developing countries is still rare. The transfer of innovative management concepts to developing countries is a largely under-researched topic. This article examines the challenges of using the BSC in foreign MNCs in Brazil. Based on case studies, we focus on the most common barriers for the implementation and use of the BSC in Brazil and how to overcome them. Implications for researchers and practicing managers are provided.