Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1503
metadata.atena.dc.title: Bibliographical review on balanced scorecard (BSC) as a tool for planning and control in companies
RETROSPECTIVA BIBLIOGRÁFICA SOBRE O BALANCED SCORECARD (BSC) COMO INSTRUMENTO DE PLANEJAMENTO E CONTROLE NAS EMPRESAS
metadata.atena.dc.creator: Irani Rocha; FURB
Carlos Eduardo Facin Lavarda; FURB
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: This study wants to investigate the use of Balanced Scorecard (BSC) as instrument that facilitates to the process of planning and control of the companies, specifically in the adjustment the strategical objectives and the operational plans, identifying to the causes of its failure and/or success.It was opted to applied conceptual theoretical assay, with descriptive and bibliographical characteristics, whith a qualitative boarding of the data. Had been investigated 2,439 articles that approached the performance evaluation, in the title, abstract and word-key. Of these, was selected 71 articles that had presented the terminologies: Balanced Scorecard and BSC that carried through empirical studies. Among the results was realized that: the main reasons that facilitate or inhibit the implantation of (BSC) in the organizations are the organizacional culture, the preparation and motivation of the collaborators, the persistence and envolvement of the high administration. Keywords: Balanced Scorecard; planning and control of the companies; Theoretical Essay.
RESUMOO estudo busca investigar o uso do Balanced Scorecard (BSC) como instrumento que facilita o processo de planejamento e controle nas empresas, especificamente no ajuste entre os objetivos estratégicos e os planos operacionais, identificando as causas de seu fracasso e/ou sucesso, por meio da análise de trabalhos publicados em anais de congressos e revistas brasileiras. Trata-se de um estudo ilustrativo com aplicação de ferramentas básicas de infometria, bibliometria e cienciometria, com características descritivas e bibliográficas e uma abordagem qualitativa dos dados. Foram investigados 2.439 artigos que abordavam a avaliação de desempenho, no título, resumo e palavras-chave. Destes, selecionou-se 71 artigos que apresentaram as terminologias: Balanced Scorecard e BSC que realizavam estudos empíricos. Entre os resultados, constatou-se que os principais fatores que facilitam ou inibem a implantação da ferramenta demedição de desempenho (BSC) nas organizações são a cultura organizacional, a preparação e motivação dos colaboradores, o empenho e envolvimento da alta administração.Palavras-chave: Balanced Scorecard; Planejamento e Controle Empresarial; Estudo Bibliográfico.ABSTRACTThis study wants to investigate the use of Balanced Scorecard (BSC) as instrument that facilitates to the process of planning and control of the companies, specifically in the adjustment the strategical objectives and the operational plans, identifying to the causes of its failure and/or success.It was opted to applied conceptual theoretical assay, with descriptive and bibliographical characteristics, whith a qualitative boarding of the data. Had been investigated 2,439 articles that approached the performance evaluation, in the title, abstract and word-key. Of these, was selected 71 articles that had presented the terminologies: Balanced Scorecard and BSC that carried through empirical studies. Among the results was realized that: the main reasons that facilitate or inhibit the implantation of (BSC) in the organizations are the organizacional culture, the preparation and motivation of the collaborators, the persistence and envolvement of the high administration.Keywords: Balanced Scorecard; planning and control of the companies; Theoretical Essay.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1503
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/1019
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