Management of the accounting department of a closed entity of complementary social security based on BSC and MCDA-C

Abstract

The objective of this article is to build a management model for the accounting department of an EFPC (‘Entity A’), by contemplating the perceptions the department directors and employees had, while involved in the model development, in order to support this department’s decision-making and self-management processes. To reach this objective, we used (i) bibliographic research, aiming at presenting the researchers’ understanding of the entity’s performance segment and of the tools used to build the management model, and at carrying out a survey of all the existing national publications on the management models of EFPC; and (ii) a field experiment, which intends to demonstrate the contribution of the BSC and MCDA-C methodologies to the development of the model. As a result, we identified 27 criteria, what these criteria would consider, and how they would be evaluated. The study demonstrates that this department presents a 46-point performance, and some improvement actions are proposed.