O Balanced Scorecard como instrumento de aprendizagem estratégica

Detalhes bibliográficos
Ano de defesa: 2006
Autor(a) principal: Carvalho, Luís Eduardo de
Orientador(a): Hoyos Guevara, Arnoldo José de
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica de São Paulo
Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Administração
Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
País: BR
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/1197
Resumo: The overall purpose of this research is to verify if the implementation of the managerial practice balanced scorecard stimulates the occurrence of strategic learning. The reasons for this study were the importance of strategic learning for company s survival and the emergent adoption of balanced scorecard by companies inside and outside Brazil. The methodology was literature review, hypothesis test trough a survey with companies which implemented balanced scorecard and case studies with two companies. The survey results confirmed the strong contribution of balanced scorecard for strategic learning, but an ambiguous contribution for emergent strategies, where it was observed the least growth and the single answers where there were intensity reduction for 9% of the interviewees. The case studies increased the understanding about what happens with new strategies emergence, once that the initial hypothesis was that balanced scorecard would make the strategy more rigid, it was clear that balanced scorecard has some interference in the moment of possible new strategies are evaluated by its owners. As a final concern, it is possible conclude that balanced scorecard implementation can simultaneously stimulate and do not stimulate the occurrence of strategic learning