摘要：According management companies need to achieve the most dynamic financial statements was created the Balanced Scorecard. The BSC lists strategy in four prospects (financial, customer, internal processes, learning and growth). In this context, this study aims to explore the level of knowledge of accounting academics in Institutions of Higher Education, in relation to the BSC. This work is characterized as an exploratory study with a quantitative approach, which used the questionnaire as investigative technique. This study was inspired by the Survey method and using the software SPSS to conduct data analysis. With regard to the main objective of the study, the Academic accounting sample of Institutions of Higher Education in Rio Grande do Sul, one can say that the majority of scholars only 1.79 stated that possess a wealth of knowledge and are not any 98.21, very little, little regular or good knowledge about the BSC.
