Uma contribuição à avaliação dos periódicos científicos por meio do Balanced Scorecard: ilustração da avaliação e operacionalização da gestão estratégica na RCC

• Main Authors: Juliane Vieira de Souza, Sergio Murilo Petri, Mariane de Souza Cardoso
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2011-01-01
• Series: Revista Contemporânea de Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=76220775005

This study aims to propose the transformation of the strategic action of the Journal of Contemporary Accounting-RCC into operational objectives, based on the approach of the Balanced Scorecard - BSC. This is a case study of a descriptive nature, for data collection were used secondary sources available in the journal study. To build the theoretical framework, we performed a literature search in international journals available on the website of Capes. From this study it was possible to identify the main criteria used for eva-luation of these ublications. The results pointed to the usefulness of the proposal it has identific ed 13 goals divided into three perspectives (society, Internal Processes, Learning and Growth). The construction of the panel provided the strategic generation of performance indicators to measure the strategic objectives which were set out the actions and initiatives with the aim to operationalize the strategy and corroborate with the management of RCC in the operationalization of Strategic Management.