“…Researchers are also concerned to study whether enterprises use the performance evaluation methods considered by the theory as the most adequate -those that simultaneously include financial and non-financial measures, namely the Balanced Scorecard (ALBRIGHT et al, 2010;BANKER;CHANG;PIZZINI, 2004;BUTLER;HENDERSON;RAINBORN, 2011;CARDINAELS;VEEN-DIRKS, 2010;COKINS, 2010;CRABTREE;DEBUSK, 2008;DAVIS;DILLA;STEINBART, 2005;HERATH;BREMSER;BIRNBERG, 2010;WISNER, 2009;KRAUS;LIND, 2010;LIBBY;WEBB, 2004;LIEDTKA;CHURCH;RAY, 2008;MCPHAIL;HERINGTON;NEUMANN;CAUVIN, 2010;NORTHCOTT;SMITH, 2011;HIBBETS, 2004;SUNDIN;GRANLUND;BROWN, 2010;TAYLER, 2010;VILA;COSTA;ROVIRA, 2010;WIERSMA, 2009;WONG-ON-WING et al, 2007). Dearman and Shields (2001) mention that, even when using other methods theoretically considered as i...…”