The Organizational Climate in the Design of the Balanced Scorecard: Psychometric Evaluation of a Measuring Instrument

Authors

  • Roseane Patrícia de Araújo Silva Freire Universidade Estadual da Paraíba
  • José Maria de La Torre Martínez
  • Antonio M. López Hernández
  • Simone Bastos Paiva

Keywords:

Organizational climate, Balanced Scorecard, Psychometric evaluation.

Abstract

This work must like primary target evaluate the psychometric characteristics of reliability and validity of a organizational climate questionnaire that was constructed having like foundation the importance of this constructo for the putting in practice of the enterprise strategy from the established one in the literature of the Balanced Scorecard, incorporating to its composition, of exploratory way, to aferición of the following attributes of the work atmosphere: style of management, recognition, autonomy, enthusiasm and support, innovation and reward. The chosen questions to be part of the questionnaire were extracted and adapted of the works of Moos and Insel (1974), Koys and DeCotiis (1991), Litwin and Stringer (1969), Likert (1958), Crespo et al.(2004) and Bedani (2003). The investigation is characterized as a cross-sectional study of the organizational climate and used as it shows a company of the sector of services of national scope. The results indicate the verification of satisfactory psychometric characteristics, the one that allows to affirm that the proposed organizational climate instrument can be put in practice in a frame similar to the used one for its validation.

Author Biography

Roseane Patrícia de Araújo Silva Freire, Universidade Estadual da Paraíba

Profª Drª. do Departamento de Contabilidade da Universidade Estadual da Paraíba. Área de atuação: contabilidade gerencial

Published

2011-04-08

How to Cite

DE ARAÚJO SILVA FREIRE, R. P.; MARTÍNEZ, J. M. de L. T.; HERNÁNDEZ, A. M. L.; PAIVA, S. B. The Organizational Climate in the Design of the Balanced Scorecard: Psychometric Evaluation of a Measuring Instrument. Contabilidade Vista & Revista, [S. l.], v. 22, n. 1, p. 107–141, 2011. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/670. Acesso em: 30 jun. 2024.