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Integrating sustainability, balanced scorecard and accounting information systems: a case in the automotive components industry

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datacite.subject.fosCiências Sociais
datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorLeite, Joaquim
dc.contributor.authorCarmo, Cecília M. R.
dc.contributor.authorAnes, Helena
dc.date.accessioned2026-03-16T11:19:26Z
dc.date.available2026-03-16T11:19:26Z
dc.date.issued2026
dc.description.abstractThe aim of this study was to understand how to use the Balanced Scorecard (BSC) to propose cause-effect relationships in a car component manufacturing company. The literature review brings together BSC and accounting information systems, particularizing details of sustainability. The case study in a company that produces components for the automotive industry proved to be an appropriate research method. Data was collected by analyzing documents and interviewing the company manager. Content analysis was used to process the data collected. The information was organized according to the financial and non-financial perspectives of the BSC. The results obtained, through a proposal for a specific strategy map for a company manufacturing components for the automotive industry in the four classic perspectives of the BSC, without a sustainability perspective treated separately, clarified cause-effect relationships arising from management decisions involving concerns about improving environmental sustainability.eng
dc.identifier.citationLeite, Joaquim; Carmo, Cecilia M.R.; Anes, Helena (2026). Integrating sustainability, balanced scorecard and accounting information systems: a case in the automotive components industry. In 19th Iberian Conference on Information Systems and Technologies (CISTI). Universidad de Salamanca. Spain. 1747, p. 394–403. DOI: 10.1007/978-3-032-12879-9_36
dc.identifier.doi10.1007/978-3-032-12879-9_36
dc.identifier.urihttp://hdl.handle.net/10198/36079
dc.language.isoeng
dc.peerreviewedyes
dc.publisherSpringer Science and Business Media Deutschland GmbH
dc.relationResearch Unit on Governance, Competitiveness and Public Policy
dc.relation.hasversionhttp://dx.doi.org/10.1007/978-3-032-12879-9_36
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectAccounting Information Systems
dc.subjectAutomotive Industry
dc.subjectBalanced Scorecard (BSC)
dc.subjectHolistic Single Case Study
dc.subjectPortugal
dc.subjectSustainability
dc.titleIntegrating sustainability, balanced scorecard and accounting information systems: a case in the automotive components industrypor
dc.typeconference object
dspace.entity.typePublication
oaire.awardNumberUIDB/04058/2020
oaire.awardTitleResearch Unit on Governance, Competitiveness and Public Policy
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04058%2F2020/PT
oaire.citation.conferencePlaceSalamanca, Spain
oaire.citation.endPage403
oaire.citation.startPage394
oaire.citation.title19th Iberian Conference on Information Systems and Technologies (CISTI)
oaire.citation.volume1747
oaire.fundingStream6817 - DCRRNI ID
oaire.versionhttp://purl.org/coar/version/c_e19f295774971610
person.familyNameLeite
person.familyNameCarmo
person.givenNameJoaquim
person.givenNameCecília M. R.
person.identifier.ciencia-id6B1C-650B-AC3E
person.identifier.ciencia-id441D-7630-5F40
person.identifier.orcid0000-0001-5573-0172
person.identifier.orcid0000-0002-1883-5490
person.identifier.scopus-author-id57438070600
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
relation.isAuthorOfPublication34cfd1ad-5f92-4ffd-9b11-312a465011fc
relation.isAuthorOfPublication4b805179-a0d3-49db-ab8b-75edd1f7e2f3
relation.isAuthorOfPublication.latestForDiscovery34cfd1ad-5f92-4ffd-9b11-312a465011fc
relation.isProjectOfPublication848d73e9-1054-4971-a790-c4004224970f
relation.isProjectOfPublication.latestForDiscovery848d73e9-1054-4971-a790-c4004224970f

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