STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL?
Balanced Scorecard has not yet been tested in Brazilian small-scale municipalities. The BSC is based on dimensions of Learning and Growth, Internal Processes Business, Financial and Customer. In order to fit to public organizations it needs some adjustments due to these organizations’ objectives. Th...
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doaj-fe17ea544e134bd8b2130275e463880c2020-11-24T21:44:28ZengUniversidade Federal de Santa MariaRevista de Administração da UFSM1983-46591983-46592014-03-0171082110.5902/198346598143STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL?Ricardo Corrêa Gomes0Viviani Silva Lírio1Universidade de Brasília – UnB. Brasília, Distrito Federal, BrasilUniversidade Federal de Viçosa – UFV. Viçosa, Minas Gerais, BrasilBalanced Scorecard has not yet been tested in Brazilian small-scale municipalities. The BSC is based on dimensions of Learning and Growth, Internal Processes Business, Financial and Customer. In order to fit to public organizations it needs some adjustments due to these organizations’ objectives. This paper presents a case study focusing on municipalities from Brazil. Data has been collected by action research and analysed by qualitative analysis. The analysis indicates that the BSC can be successfully implemented in small-scale municipalities. It soundly depends on Mayor’s leadership and staff’s engagement. The way the intervention is conducted is also important. By keeping it as easier as possible, employees are more able to participate and to collaborate in the process.http://cascavel.ufsm.br/revistas/ojs-2.2.2/index.php/reaufsm/article/download/8143/pdfBalanced ScorecardMunicipalitiesAction ResearchBrazil |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Ricardo Corrêa Gomes Viviani Silva Lírio |
spellingShingle |
Ricardo Corrêa Gomes Viviani Silva Lírio STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL? Revista de Administração da UFSM Balanced Scorecard Municipalities Action Research Brazil |
author_facet |
Ricardo Corrêa Gomes Viviani Silva Lírio |
author_sort |
Ricardo Corrêa Gomes |
title |
STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL? |
title_short |
STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL? |
title_full |
STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL? |
title_fullStr |
STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL? |
title_full_unstemmed |
STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL? |
title_sort |
strategic planning in brazilian small-scale municipalities: is the balanced scorecard a feasible tool? |
publisher |
Universidade Federal de Santa Maria |
series |
Revista de Administração da UFSM |
issn |
1983-4659 1983-4659 |
publishDate |
2014-03-01 |
description |
Balanced Scorecard has not yet been tested in Brazilian small-scale municipalities. The BSC is based on dimensions of Learning and Growth, Internal Processes Business, Financial and Customer. In order to fit to public organizations it needs some adjustments due to these organizations’ objectives. This paper presents a case study focusing on municipalities from Brazil. Data has been collected by action research and analysed by qualitative analysis. The analysis indicates that the BSC can be successfully implemented in small-scale municipalities. It soundly depends on Mayor’s leadership and staff’s engagement. The way the intervention is conducted is also important. By keeping it as easier as possible, employees are more able to participate and to collaborate in the process. |
topic |
Balanced Scorecard Municipalities Action Research Brazil |
url |
http://cascavel.ufsm.br/revistas/ojs-2.2.2/index.php/reaufsm/article/download/8143/pdf |
work_keys_str_mv |
AT ricardocorreagomes strategicplanninginbraziliansmallscalemunicipalitiesisthebalancedscorecardafeasibletool AT vivianisilvalirio strategicplanninginbraziliansmallscalemunicipalitiesisthebalancedscorecardafeasibletool |
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