Revisão da literatura e oportunidades de investigação.
O uso e os impactos do Balanced Scorecard na gestão das empresas. Building the Balanced Scorecard in Public Sector Organizations.
Based on a case study in Brazil, the research innovates on analyzing BSC use and contributions to translate a company’s strategy (which requires bringing together different views) into objectives and goals aligned to the four BSC perspectives: financial, learning and growth, improvement of internal processes and customer.
The results point out that: (1) BSC, when used as part of a MCS, provides effective improvement of the strategy implementation process and its diffusion across the different organizational levels; (2) in the company under analysis, the performance evaluation integrated qualitative, financial and productive dimensions; (3) BSC appeared as an important tool in strategy conception and implementation; and (4) BSC enables to translate the company’s strategy into objectives and goals aligned to the financial, learning and growth, improvement of internal processes and customer perspectives.
A note on the judgmental effects of the Balanced Scorecard’s information organization, Accounting Organizations and Society, vol.
Balanced Scorecards in Finnish companies: A research note.
In: XIV Congresso Brasileiro de Custos – João Pessoa - PB, 2007.
A implantação do Balanced Scorecard em uma organização brasileira do setor petroquímico: um estudo de caso.
An empirical research about the possibility of implementing balanced scorecard in universities, in 3rd International Conference on Economics, Law and Management.
The balance on the Balanced Scorecard – a critical analysis of some its assumptions, Management Accounting Research, vol.