THE RELEVANCE OF LEARNING AND GROWTH IN ORGANIZATIONS THAT ADOPT AND DO NOT ADOPT THE BSC- CHARACTERIZATION OF THE CULTURAL PROFILE

Organizational culture plays a key role, as it characterizes the way organizations behave, decide and guide their own success. Nowadays, due to highly competitive environments, performance is considered a leading concept in management. In the same vein, learning and growth are also important in order to fulfill the requirements related to the defined performance. Regarding the global competition that organizations increasingly face, there are a number of strategic measurement tools that support managers in their decisions. 
In this sense, the Balanced Scorecard (BSC) with its four perspectives, goes beyond the traditional management indicators as it monitors performance, promotes strategic alignment and fosters organizational communication. To put it another way, BSC is considered one of the most relevant strategic management tools to improve organizational performance. Despite the recognized relevance of this research area, this link of organizational culture with the BSC Learning and Growth perspective is yet unexplored. 
This study examines first the differences in organizational culture within organizations with and without the BSC. Second, the study focuses particularly on the learning and growth perspective in organizations with and without the BSC. Results indicate that organizations with the BSC are more receptive to Learning and Growth. A possible explanation for these results may be associated to the multinational level of the sampled organizations, which leverage Learning and Growth in higher proportions. 

culture (DiMaggio , 1997;Zago, 2000;Cameron and Quinn, 2005).This study follows this trend, particularly the ability to adapt management strategies to external pressures due to rapid environmental changes (Smircich, 1983).Several authors contend that the organizational culture has an important impact on performance, yet there is a need to resort to apply to several management tools to monitor performance (Pinho, Ro drigues, and D ibb, 2013) .Woodley (2006) confirms that culture is an important component for the interpret atio n of the BSC.This author goes further by saying that "to increase effectiveness of the BSC, one of the issues that need to be given careful consideration is culture" (Woodley, 2006 p. 10 -43).
The literature considers the BSC as it facilitates the aggr egation of a number o f financial and nonfinancial indicators, which are useful to align the different organizational perspectives (Kaplan and Norton, 2001;Kaplan andNorto n, 1993, 1996;Mooraj, Oyon, and Hostettler, 1999;Wong-On-Wing, Guo, Li, and Yang, 2007).
However, although several organizatio ns have successfully implemented the BSC, there are others that have failed its implementatio n (Ittner and Larcker, 1998;Ittner, Larcker, and Randall, 2003 ;Speckbacher, Bischof, and Pfeiffer, 2003).Deem et al. (2010) acknowledged that there is a positive relation between the effective implementatio n of the BSC and organizational culture.Some authors consider that one way to overcome this failure lies in learning, which contributes substantially to the implemen tation of BSC (Speckbacher, Bischof, and Pfeiffer, 2003;Cabrita, Machado, and Grilo, 2010).
Thus, this research focuses primarily on learning and growth.It aims to fill a gap in the existing literature as, to the best of our knowledge, there is no inter connection between cultural typologies and learning & growth.Also, there have not been any studies regarding the influence that the BSC may have on integrated performance.Thus,   (Hofstede, 1980;Tichy, 1982;Jones, 1983;O'Reilly, Chatman and Caldwell, 1991).In the early 90s, organ izational culture defined its position mainly in the so cial sciences area, essentially thro ugh Sociology (Hatch, 1993) and Anthropolo gy (Robbins, 1983).Pettigrew (1979) is recognized as the first author to use the term "organizatio nal culture".As he not es, "culture is the system of such publicly and collectively accepted meanings operating for a given group at a given time" (Pettigrew 1979: 574).

ORGANIZATIONAL CULTURE D EF I N I T I O N
There is no precise definition of the concept of organizational culture, although numerous researchers and managers hav e underlined its impo rtance.In summary , there are some definitions that need to be emphasized | 2587

Organizational Culture Definition Author
Organizational culture consists in a collective thinking that distinguishes members of different groups.Hofstede (1980) Organizational culture is known as the "normative glue" that interconnects a given organization.Tichy (1982) It may be a cognitive map that sets standards and mechanisms that have to be understood and followed by organizational members.Jones (1983) Organizational culture is like a cluster of shared systems that give meaning to organizational events.Shrivastava (1985) The standard of values and beliefs that allow you to understand how the organization manages your business.Rohit, Frederick, and Webster (1989) Organizational culture is, like a fan, composed of organizational characteristics.Hofstede (1991) Culture characterizes the way a group understands itself and solves its problems.Trompenaars (1996) Culture enters everyday life through the interaction of environmental cues and mental structures.DiMaggio (1997) Organizational culture is how members of an organization act.Zago (2000) Organizational culture defines the key values, assumptions, and interpretations of an organization.

Market -Culture type:
In the market perspective, there are clear influences of Taylor's viewpoint, which was particularly prominent in the early 20th century (Quinn, Faerman, Thomp son, and McGrath, 1996).Clan -Culture type: The clan culture type emerged after the II World War, with focus on co hesio n, commitment and moral values.Following this path, a direct relationship with cohesion, participation and teamwork is evident (Quinn et al., 1996).

Adhocracy -Culture type:
Regarding the adhocracy culture type, it converged to the clan perspective at the end of the twentieth century .This culture type is based on a very competitive and turbulent enviro nment in which organizational efficien cy depends on the ability to adapt to the external environment (Quinn et al., 1996).
Organizations characterized by this culture type have as their main objective the development of pro ducts, the promotion o f entrepreneurship, innovation, and creativity.It is known that adaptive capacity and innovation lead to new resources and profit (Cameron and Quinn, 1999).since it assumes decisive functions in strategic management (Louro, 2009).The BSC as a management tool enables the integration of missio n, goals and strategies, according to the company's norms, achieving strategic alignment (Davis, 2011).

Balanced Scorecard Definition Author
BSC is one of the most appropriate strategic performance measurement tools.Kaplan and Norton (1992) BSC communicates targets and strategic ways to understand and reach the objectives.Kaplan andNorton (1996, 1992) BSC orientates strategic decisions, because it links the objectives to the organizational strategy.Lipe and Salterio (2000) BSC is an integrated system to measure performance.

Kerssens-van Drongelen, Nixon and Pearson (2000)
BSC is considered as the best approach to assist organizations in measuring and achieving performance.Neufeld, Semeoni and Taylor (2001) BSC is a corporate tool with a focus on development, communication, target setting and feedback.Anthony and Govindarajan ( 2003) BSC is a very relevant management tool to achieve the company's objectives.Wegmann (2008) BSC can be viewed as a vehicle within organizations, improving its development.Atkinson (2006) BSC is one of the tools that provides focused and useful information to managers.

PERFORMANCE MEASUREMENT W I T H EM P H A SI S O N T H E F O U R BSC P ER S P E C T I V ES
The BSC is considered a valuable guide fo r managers that ado pt this methodology.| 2591

Their focus can shift to what is really
important and not to an exhaustive analysis of the extensive information available (Mooraj et al., 1999).The focus should be more comprehensive to allow performance evaluatio n in some areas that, when put together, can be influential and guide the organization (Kaplan and Norton, 1992).By having the utmost respect for these four perspectives, organizations can achieve an integrated focus, coupled with organizational visio n and strategy (Chavan, 2009).Initially, the tool was designed as a multidimensional performance instrument, expanded in 1996 through the linkage of the four dimensions (Kaplan and Norton,1996).
-  , 2008).This perspective consists of a sequential analysis to verify if the path to follow is the defined one (Kaplan and Norton, 1996).
-Internal Perspective: It highlights the importance of identifying and analyzing the critical processes related to productivity and efficiency, within the short and longterm period (Kaplan and Norto n, 1996).The However, to achieve this perspective it is crucial to invest in the present in order to ensure that the infrastructures, skills and resources are able to respond to the demands of f ast changing markets.To that end, employee training, information systems as well as motivatio n, are critical (Kaplan and Norton, 1996).By applying the strategy

THE A D O P T I O N O F T H E BSC
The literature confirms the adoption of the BSC in 40% of Fortune 500 organizations (Williams, 2001)  | 2593 (Hubbard, 2009).Co nsequently, a fast and dynamic organizational adaptation is key to the creation of organizational values.Thus, all management information systems should act as an internal communication medium to allow shared information within organizations and to standa rdize procedures and practices in the internal management of organizations (Gomes and Romão, 2013).
Through performance management tools, the objectives are monitored to achieve a value proposition that is expected by the shareholders.Defining implementat ion processes, help planning and co ntract negotiation (Atkinso n, Waterhouse, and Wells, 1997).According to Reilly and Reilly (2000) managers need to ensure that the organization reaches a certain result that fulfils the shareholders' expectations.
In general, these management tools will guide managers in their strategic decisions related to innovation, investment and business operations (Chenhall, 2005;Ittner, Larcker, and Randall, 2003).In order to achieve the objectiv es set out, managers notably on resources and skills (Grant, 1996).Learning will continue to take place in organizations and should have three essential characteristics: 1.A Learning process; 2. An orientation process to learn; 3. Guiding factors of the organization.Kottler and Heskett (1992)  Hyp 1: The im portance of the critical factors related to the financial perspective differs in organizations that have implemented the BSC from those who have not.
Hyp 2: The importa nce of the critical factors related to the customer perspective differs in organizations that have implemented the BSC from those who have not.
Hyp 3: The importance of the critical factors related to the internal perspective differs in organizations that have implemented the BSC from those who have not.
Hyp 4: The importance of the critical factors related to the learning and growth perspectiv e differs in organizations that have implemented the BSC from those who have not.
Hyp 5: The organizational type di ffers in organizatio ns that have implemented the BSC from those who have not.
Hyp 6: The leader type differs in organizations that have implemented the BSC from those who have not.
Hyp 7: The cohesio n (organizational glue) factors differ in organizations that have implemented the BSC from those who have not.
Hyp 8: The organizational critical factors differ in organizations that have implemented the BSC from those who have not.

PROCEDURES O F D A T A C O LL EC T I O N
In order to validate the questionnaire, pilot interviews were co nducted with three

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It is also important to note that the greatest number of organizations with BSC belongs to multinational groups and of the se a large majority comes from the automobile industry.

Data analysis
Before proceeding with the data analysis, all data had to be prepared.This involved a number of steps, namely: verifying if the questionnaires were filled in correctly, handling unsatisfactory answers, coding and transcribing the questionnaire, validating the data and inserting them into a database.
Accordingly, in order to analyze the questionnaires receiv ed, the answers were   | 2596 After collecting info rmation, the answers were coded and converted from a 100 points scale into a L ikert Scale of 7 points.Table 3 shows that organizations with BSC do no t assign the same importance to Customer's Perspective, such as Learning and Growth when compared to organizations without BSC.Accordingly, it is possible to confirm Hypothesis 2 and 4, as there are relevant statistical differences in mean between the two types of organizations.
In order to identify the most we ll-known cultural typo logies among different firms, data was aggregated in order to determine the maximum value of each cultural typology.| 2597 There are some differences between the organizations that adopt BSC and those that  | 2598 Regarding the link of organizational culture to the role of learning and growth, which i n the past was of very limited relevance (Woodley,(2006), it is relevant to emphasize that this link continues to be of low relevance for the sampled organizations, although results indicate that it has major relevance to organizations with BSC.In this s ense, it is known that learning contributes significantly to the implementatio n of the BSC (Cabrita et al., 2010;Speckbacher et al., 2003).Even Therefore, there is a need to encourage organizations to pay more attention to learning and growth while maintaining focus on results.In this sense, organizations that want an integrated vision and tha t consider the BSC an ally, sho uld focus on learning, since this is one of the leading causes of implementatio n failure and, in general, continues to be underestimated (Cabrita et al., 2010).
the main focus is sharing their values and goals based on cohesion and participation.Also, teamwork, such as the involvement of employees and the commitment of top management to employees is valued.Consequently, the co r e of this ty pology is characterized by group work, motivatio n and employee participation.In this sense, they usually identify common values and objectives and work in a collaborative and inter -auxiliary enviro nment which values and promotes employees' de velopment.
and non-financial indicators, which leads to the organization's internal and external perspectives.By monitoring the indicators, managers can assess progress and determine the need to acquire or relocate tangible and intangible assets for the economic progre ss of the organization.The recognition of the BSC goes beyond that of a performance tool, Rev i sta El etr ôn ic a Ge st ão & Soc ied ad e v. 12 , n .33 , p . 2 58 4 -2 60 2 | Se t em b ro /D ez e mb ro -20 18 IS SN 1 9 80 -57 56 | D OI: 1 0. 21 17 1/ g e s. v 1 2 i3 3. 24 5 6 | 2590 3.1 BSC DEFINIT I O N Having in mind the complexity of functions that can be achieved through the use of the BSC, as described in the literature, we attempted to briefly clarify the definitio n of the BSC, relying on the contribution of several authors: Rev i sta El etr ôn ic a Ge st ão & Soc ied ad e v. 12 , n .33 , p . 2 58 4 -2 60 2 | Se t em b ro /D ez e mb ro -20 18 IS SN 1 9 80 -57 56 | D OI: 1 0. 21 17 1/ g e s. v 1 2 i3 3. 24 5 6

Financial
this is the base not only fo r security but also or ganizational expansion (Kaplan and Norton, 1 996).-Customer's Perspective: It is related to market segmentation, since the indicators in this perspective aim to measure the creation of value for the client.This perspective seeks to ascertain the degree o f satisfaction of the customer, thereby planning to gauge the fulfillment of the delivery deadline, the quality level of the products (goods or services) marketed, as well as the customers satisfaction against the agreed price.The creation of value will generate confidence in the shareholders so that they continue to invest, to generate better financial returns (García -Valderram a et al. definitio n of the strategy according to the internal perspective represents one of the most important actions regarding the development of the tool in research and development areas.It is recognized that the value proposed to the client shows Rev i sta El etr ôn ic a Ge st ão & Soc ied ad e v. 12 , n .33 , p . 2 58 4 -2 60 2 | Se t em b ro /D ez e mb ro -20 18 IS SN 1 9 80 -57 56 | D OI: 1 0. 21 17 1/ g e s. v 1 forecasting, research and development of new products as well as human resource development are integrated into this perspective (Kaplan and Norto n, 1996).This perspective aims to identify the objectives and indicators that support and allow the evolution of skills for the development of the organization.This perspective is considered as the lever for the others, since it fosters the results of the three aforementioned perspectives.
is based on the o rganization's ability to learn, adapt and grow.This measurement also corresponds to the resources that the organization -Valderrama et al., 2008).
Rev i sta El etr ôn ic a Ge st ão & Soc ied ad e v. 12 , n .33 , p . 2 58 4 -2 60 2 | Se t em b ro /D ez e mb ro -20 18 IS SN 1 9 80 -57 56 | D OI: 1 0. 21 17 1/ g e s. v 1 2 i3 3. 24 5 6 have a capable tool, based on the construction of relevant and systematic informatio n supported by logic and that follows the trends evidenced by indicators. in a very detailed manner, focusing their attention on the sources of competitive advantage, in a positivist paradigm and, as a result, is essentially quantitativ e relying on a survey in which the most dominant organizational culture among the largest exporting organizations in Portugal Rev i sta El etr ôn ic a Ge st ão & Soc ied ad e v. 12 , n .33 , p . 2 58 4 -2 60 2 | Se t em b ro /D ez e mb ro -20 18 IS SN 1 9 80 -57 56 | D OI: 1 0. 21 17 1/ g e s. v 1 2 i3 3. 24 5 6 | 2594 is assessed.We have also an alyzed the relevance that organizations attach to the perspective of learning and growth of the BSC.The items o n the questionnaire and the multi-item scales were developed based ).In turn, the BSC dimensio ns are measured in accordance to Kaplan and Norton indicators are based on the critical factors of Jordan, Carvalho das Neves and Azevedo Rodrigues ( 2015 to reinforce the importance of participation and to increase the response rate.After concluding the data collection, a sample of 107 questionnaires was o btained, which corresponds to a response rate o f 42.8%.Rev i sta El etr ôn ic a Ge st ão & Soc ied ad e v. 12 , n .33 , p . 2 58 4 -2 60 2 | Se t em b ro /D ez e mb ro -20 18 IS SN 1 9 80 -57 56 | D OI: 1 0. 21 17 1/ g e s. v 1 2 i3 3. 24 5 6 , it was decided that the most appropriate statistical test to validate our hypotheses was the nonparametric test Mann -Whitney.This test was applied to independent sample s (o nce the necessary conditions for application of the test had been verified).Subsequently, it would be possible to achieve a better and detailed analysis of the significance of some dissimilarity between the two groups.
this strategic tool.This topic would be better understood in a longitudinal analysis instead of a crosssectional analysis due to its dynamic nature.Another line of research would be to include organizations from different sectors, namely public and private sectors.The topic of learning and growth also requires a deep analysis.Moreover, for further studies, it might be relevant to identify the reasons why organizations without the BSC, devote less attention to Learning and Growth.In addition, deeper knowledge about the distinct leader characterizatio n in organizations with and without the BSC may be helpful for organizations that intend to implement the BSC.Rev i sta El etr ôn ic a Ge st ão & Soc ied ad e v. 12 , n .33 , p . 2 58 4 -2 60 2 | Se t em b ro /D ez e mb ro -20 18 IS SN 1 9 80 -57 56 | D OI: 1 0. 21 17 1/ g e s. v 1 2 i3 3. 24 5 6

Table 4 : Dominant Culture Tipology Areas BSC_non BSC
"culture item with a higher score".