FACTORS THAT INFLUENCE THE IMPLEMENTATION OF A STRATEGIC MANAGEMENT MODEL BASED ON THE BALANCED SCORECARD: A CASE STUDY AT A PUBLIC INSTITUTION
According to research carried out in 1999 by the Symnetics Business Transformation in Brazil, less than 10% of the strategies are efficiently performed. The balanced scorecard is an entrepreneurial tool that translates the mission and strategy of the organization into a set of performance measures t...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2013 |
| País: | Brasil |
| Institución: | Universidade Federal do Rio Grande do Sul (UFRGS) |
| Repositorio: | REAd (Porto Alegre. Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:seer.ufrgs.br:article/41584 |
| Acceso en línea: | https://seer.ufrgs.br/index.php/read/article/view/41584 |
| Access Level: | acceso abierto |
| Palabra clave: | Balance Scorecard barriers to BSC implementation Balanced Scorecard barreras a la implementación del BSC planeamiento estratégico EMBRAPA barreiras à implementação do BSC planejamento estratégico embrapa |
| Sumario: | According to research carried out in 1999 by the Symnetics Business Transformation in Brazil, less than 10% of the strategies are efficiently performed. The balanced scorecard is an entrepreneurial tool that translates the mission and strategy of the organization into a set of performance measures to promote the formation of a strategic measurement framework and an effective management system. However, many factors influence the implementation of a managerial instrument of this magnitude. In order to identify which factors affected the implementation of a balance scorecard-based strategic management model (MGE) at a government institution, exploratory-descriptive research was carried out via a case study at Embrapa, in July 2003. Questionnaires were submitted to MGE managers in 10 out of the 40 company units. As presented by Kaplan and Norton (1997), it was found out that the main factors identified are manager-related. |
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