Impacto del balanced scorecard en la competitividad de las Pymes: una revisión sistemática de la literatura internacional entre 2019 y 2024
DOI:
https://doi.org/10.26439/ing.ind2025.n049.7907Palabras clave:
cuadro de mando, competitividad, pymes, desempeño organizacional, revisión sistemáticaResumen
Este artículo presenta una revisión sistemática de la literatura sobre el impacto del balanced scorecard (BSC) en la competitividad de las pequeñas y medianas empresas (pymes). Se ejecutó una búsqueda en varias bases de datos académicas reconocidas como Scopus, ScienceDirect, Springer y Semantic Scholar empleando las palabras claves balanced scorecard AND SME AND Competitiveness para así identificar estudios que fueron publicados entre los años 2019 y 2024, utilizando la metodología Prisma. Se seleccionaron 35 artículos, prevaleciendo aquellos clasificados en Q1 y Q2. Estos estudios muestran un efecto positivo en los resultados del BSC en variantes clave como el desempeño financiero, la satisfacción del cliente, la optimización de procesos internos y, en menor medida, el posicionamiento en el mercado. Así, implementar con éxito el BSC en pymes requiere de adaptaciones contextuales por sus necesidades estratégicas y limitaciones de recursos específicos.
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Referencias
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