| Journal: | Journal of technology management & innovation |
| Database: | CLASE |
| System number: | 000404233 |
| ISSN: | 0718-2724 |
| Authors: | Novas, Jorge Luis Casas2 |
| Institutions: | 1Fundacao Pedro Leopoldo, Belo Horizonte, Minas Gerais. Brasil 2Universidade de Evora, Centro de Estudos e Formacao Avancada em Gestao e Economia, Evora. Portugal |
| Year: | 2013 |
| Volumen: | 8 |
| Number: | 3 |
| Pages: | 98-107 |
| Country: | Chile |
| Language: | Inglés |
| Document type: | Artículo |
| Approach: | Analítico, descriptivo |
| English abstract | The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. 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 |
| Disciplines: | Administración y contaduría |
| Keyword: | Economía, Administración de instituciones, Brasil, Empresas, Estrategia empresarial, Administracion de sistemas de control |
| Full text: | Texto completo (Ver HTML) |
