Fatores críticos para a implantação do balanced scorecard: a visão de consultores organizacionais

Abstract

Based on the premise that organizational aspects capable of promoting or inhibiting the application of Balanced Scorecards should be present in businesses where the use of this management resource is common practice, the current study has attempted to understand the critical factors involved in this process. As to its nature, this study, which is based on phenomenography, is reflexive and phenomenological. It is also simultaneously bibliographical, descriptive and exploratory. By means of a research project carried out among consultants active in Rio de Janeiro who have participated in the implementation of the Balanced Scorecard project in both public and private businesses in Brazil, the study aimed at identifying, on the basis of their insights, those factors that are critical for putting this resource into effective use. Based on the content analysis method, the interviews revealed four elements: leadership engagement, perception of values resulting from the assimilation of methodological concepts, continuous learning and external mediation by the consultants. In view of the limits imposed by this study, as well as a result of some issues identified during the field research, the following is suggested for future research: a detailed investigation of the existence of possible relations between critical success factors and organizational culture; an analysis of people’s performance subsequent to the application of Balance Scorecards.Key words: Balanced Scorecard, leadership, learning, competitive advantage, consultant.