FACTORS THAT INFLUENCE THE IMPLEMENTATION OF A STRATEGIC MANAGEMENT MODEL BASED ON THE BALANCED SCORECARD: A CASE STUDY AT A PUBLIC INSTITUTION

Authors

  • Eduardo Santos Galas Universidade de Fortaleza - Fortaleza, CE
  • Sérgio Henrique Arruda Cavalcante Forte Universidade de Fortaleza - Fortaleza, CE

Keywords:

Balance Scorecard, barriers to BSC implementation

Abstract

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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Author Biographies

Eduardo Santos Galas, Universidade de Fortaleza - Fortaleza, CE

Sérgio Henrique Arruda Cavalcante Forte, Universidade de Fortaleza - Fortaleza, CE

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Published

2013-08-02

How to Cite

Santos Galas, E., & Arruda Cavalcante Forte, S. H. (2013). FACTORS THAT INFLUENCE THE IMPLEMENTATION OF A STRATEGIC MANAGEMENT MODEL BASED ON THE BALANCED SCORECARD: A CASE STUDY AT A PUBLIC INSTITUTION. Electronic Review of Administration, 10(5). Retrieved from https://seer.ufrgs.br/index.php/read/article/view/41584

Issue

Vol. 10 No. 5 (2004): Edição 41 - set/out 2004

Section

Articles

License

 

The author holds authorship rights, and authorizes REAd to publish the article on its website or in printed editions, not implying the payment of copyright or any other fee to the authors, and certifies that this article has not been published, to date, in any Brazilian journal.