STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL?

Ano: 2014 | Volume: 7 | Número: 1

Autores: R. C. Gomes, V. S. Lírio

Palavras-chave: Balanced Scorecard, Municipalities, Action Research, Brazil

Resumo Inglês:

Balanced Scorecard has not yet been tested in Brazilian small-scale municipalities. The BSC is based on dimensions of Learning and Growth, Internal Processes Business, Financial and Customer. In order to fit to public organizations it needs some adjustments due to these organizations’ objectives. This paper presents a case study focusing on municipalities from Brazil. Data has been collected by action research and analysed by qualitative analysis. The analysis indicates that the BSC can be successfully implemented in small-scale municipalities. It soundly depends on Mayor’s leadership and staff’s engagement. The way the intervention is conducted is also important. By keeping it as easier as possible, employees are more able to participate and to collaborate in the process.