摘要：The purpose of this paper is to analyze, using qualitative methodology, the supply and demand about balanced scorecard in order to understand why it is not used primarily as a strategic management system; as far as this is the main utility of the model according to their creators. So, 11 interviews were carried out from two different groups of companies, that is, consultants of balanced scorecard on the one hand and users on the other. The investigation concluded that while consulting firms offer and sell it as a management strategy, users highlight is as operational tool.
关键词：Balanced scorecard; strategy; information systems; consulting firms; decision taken process
