Fatores críticos de sucesso no processo de implementação do balanced scorecard: um estudo de caso nas instituições federais de ensino superior
DOI:
https://doi.org/10.5007/2175-8077.2016v18n46p96Abstract
Este artigo tem como objetivo apreender as práticas de gestão adotadas a partir do planejamento estratégico, estabelecendo as prioridades de atuação em cada área. Na metodologia, utilizou-se como método de pesquisa o estudo de caso, além da realização de pesquisa quantitativa e qualitativa. Como resultados, considerou-se que o BSC, ao ser adaptado no setor público, necessita de algumas particularidades, dentre as quais se destacam: a (re)adequação de suas perspectivas, especialmente a de clientes; o caráter legal, levando em consideração as leis e as normas instituídas; e o conhecimento sobre os fatores que podem restringir e impulsionar as estratégias estabelecidas. O estudo concluiu que a principal prioridade a ser alvo de esforços dos envolvidos na implementação do BSC recai sobre o ser humano, sinalizando para a necessidade de se iniciar as mudanças necessárias a partir do conhecimento sobre as pessoas, com sensíveis reflexos em seus desempenhos.
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