Análise da implementação e uso do balanced scorecard
Miniatura indisponível
Data
2016
Título da revista
ISSN da revista
Título do Volume
Editora
Resumo
O Balanced Scorecard (BSC) surgiu nos anos 90, a partir de pesquisas académicas, e apareceu como uma nova tecnologia de gestão que rapidamente foi difundida e passou a ser utilizada por uma extensa gama de organizações. O BSC é uma ferramenta de gestão que traduz a missão e a estratégia da organização em um conjunto abrangente de medidas de desempenho que serve como base para um sistema de gestão estratégica.
O objetivo do presente trabalho consiste em desenvolver um estudo sobre as dificuldades e limitações no processo de implementação e uso do BSC. Este estudo pretende responder as 2 questões de investigação que são: quais as principais dificuldades e limitações na implementação e utilização do BSC? E quais as medidas aplicadas para mitigar essas dificuldades e limitações?
A metodologia aplicada é indutiva, com propósito exploratório e de natureza qualitativa, e seguiu uma estratégia da meta análise na qual se procedeu a uma análise dos resultados de 43 estudos de casos que apresentaram dificuldades e limitações na implementação e utilização do BSC em organizações. Os resultados do presente estudo mostraram várias dificuldades que foram agrupadas em 8 categorias sendo elas, a Cultura Organizacional, Motivação, Formação e Conhecimento, Comunicação, Indicadores e Metas, Alinhamento Estratégico, Recursos Limitados e por último, Envolvimento e Experiência dos participantes. As categorias Indicadores e Metas, Formação e Conhecimento, e Comunicação apresentaram maior frequência de dificuldades.
Para superar as tais dificuldades e limitações as empresas apresentaram soluções para as colmatar, como, Formação dos funcionários, melhoria de comunicação entre os gestores e funcionários, reuniões frequentes, precisou de uma consultoria externa e alteração de planos estratégicos, e com isso, as empresas obtiveram resultados e bom desenvolvimento.
The Balanced Scorecard (BSC) emerged in the 90s, from academic research, and appeared as a new management technology that was quickly diffused and began to be used by a wide range of organizations. The BSC is a management tool that translates the mission and organization's strategy into a comprehensive set of performance measures that serves as the basis for a strategic management system. The aim of this work is to develop a study on the difficulties and limitations in the implementation process and use of the BSC. This study aims to answer two research questions which are: What are the main difficulties and limitations in the implementation and use of the BSC? And what are the measures carried out to mitigate these difficulties and limitations? The applied methodology is inductive, with exploratory purpose and of a qualitative nature, and followed a meta-analysis strategy, in which, it was carried out an analysis of the results of 43 studies that presented difficulties and limitations in the implementation and use of the BSC in organizations. The results of this study showed several difficulties that were grouped into 8 categories: Organizational Culture, Motivation, Training and Knowledge, Communication, Indicators and Goals, Strategic Alignment, Limited Resources and lastly, involvement and Experience of the Participants. The categories Indicators and Goals and Training and Knowledge had a higher frequency of difficulties. To overcome these difficulties and limitations the companies presented solutions to address them, such as, staff training, improvement of communication between managers and staff, frequent meetings, use of external consulting and changes of strategic plans, and with that, the companies obtained results and good development.
The Balanced Scorecard (BSC) emerged in the 90s, from academic research, and appeared as a new management technology that was quickly diffused and began to be used by a wide range of organizations. The BSC is a management tool that translates the mission and organization's strategy into a comprehensive set of performance measures that serves as the basis for a strategic management system. The aim of this work is to develop a study on the difficulties and limitations in the implementation process and use of the BSC. This study aims to answer two research questions which are: What are the main difficulties and limitations in the implementation and use of the BSC? And what are the measures carried out to mitigate these difficulties and limitations? The applied methodology is inductive, with exploratory purpose and of a qualitative nature, and followed a meta-analysis strategy, in which, it was carried out an analysis of the results of 43 studies that presented difficulties and limitations in the implementation and use of the BSC in organizations. The results of this study showed several difficulties that were grouped into 8 categories: Organizational Culture, Motivation, Training and Knowledge, Communication, Indicators and Goals, Strategic Alignment, Limited Resources and lastly, involvement and Experience of the Participants. The categories Indicators and Goals and Training and Knowledge had a higher frequency of difficulties. To overcome these difficulties and limitations the companies presented solutions to address them, such as, staff training, improvement of communication between managers and staff, frequent meetings, use of external consulting and changes of strategic plans, and with that, the companies obtained results and good development.
Descrição
Orientação: Carlos Capelo
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, GESTÃO ESTRATÉGICA, AVALIAÇÃO DO DESEMPENHO, ACCOUNTING, STRATEGIC MANAGEMENT, PERFORMANCE EVALUATION