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Abstract(s)
Num mundo cada vez mais globalizado e competitivo é essencial para o sucesso das organizações
o recurso à utilização de fontes de informação mais completas, que vão para além dos tradicionais
indicadores financeiros e que compreendam, também, informação não financeira e com capacidade
para ajudar a identificar os recursos intangíveis e a transformar esses recursos em resultados para
os clientes e para os detentores do capital. As práticas de avaliação centradas no desempenho
financeiro tendem a oferecer resultados parciais e desajustados das realidades atuais e,
fundamentalmente, não sintonizados com as habilidades e competências que as organizações
pretendem alcançar, tendencialmente mais focadas em ativos intangíveis e menos em tangíveis. Foi
assim que as abordagens tradicionais, e particularmente focadas no curto prazo, foram dando lugar
a abordagens que passaram a incluir indicadores de diferentes naturezas (financeiros e não
financeiros) e numa perspetiva de médio e longo prazo. O Balanced Scorecard (BSC) surge no
âmbito destas abordagens e apresenta-se hoje como uma ferramenta que, não sendo nova,
permanece atual pela sua capacidade de adaptação a qualquer tipo de empresa e pelos bons
resultados que vem apresentando, quando bem implementado. É neste âmbito que se desenvolve
este estudo, que tem como objetivo conceber um modelo de BSC para propor e promover a sua
implementação na Sociedade de Contabilidade Números com Capricho, Lda, empresa que opera
na área da prestação de serviços, com o intuito de a ajudar a clarificar a sua visão e estratégia
organizacional, transformando-a em objetivos estratégicos distribuídos pelas diferentes perspetivas
que o integram, a financeira, do cliente, dos processos internos e de aprendizagem e crescimento.
Neste sentido, o estudo desenvolve-se para responder à seguinte questão de investigação: “O
Balanced Scorecard tem suficiente capacidade de adaptação para se ajustar e ser capaz de
impulsionar acréscimos qualitativos no trabalho desenvolvido na empresa Sociedade de Contabilidade Números com Capricho, Lda?”. O trabalho desenvolvido permitiu concluir que numa microentidade dedicada à prestação de serviços na área da contabilidade é fundamental priorizar o alcance dos objetivos não financeiros estipulados. Essa abordagem é essencial para que, em última instância, a empresa possa gerar maiores ganhos.
In an increasingly globalized and competitive world, it is essential for the success of organizations to adopt more comprehensive methodologies that go beyond traditional financial indicators. These methodologies should also encompass non-financial information and have the capacity to help identify intangible resources and transform them into results for clients and capital holders. Evaluation practices centered on financial performance tend to provide partial outcomes that do not align with current realities and, fundamentally, are not in tune with the skills and competencies organizations aim to achieve, which are increasingly focused on intangible assets rather than tangible ones. Traditional approaches, particularly those focused on the short term, have been giving way to more comprehensive methods that include indicators of different natures (both financial and non-financial) and take a medium- to long-term perspective. The Balanced Scorecard (BSC) emerges within these approaches and is presented today as a tool that, while not new, remains relevant due to its adaptability to any type of company and the positive results it has consistently delivered when properly implemented. This study is developed with the objective of designing a BSC model to propose and promote its implementation at Sociedade de Contabilidade Números com Capricho, Lda, a company operating in the service sector, with the aim of helping it clarify its vision and organizational strategy, transforming it into strategic objectives distributed across the different perspectives it encompasses: financial, customer, internal processes, and learning and growth. In this regard, the study seeks to answer the following research question: "Does the Balanced Scorecard have sufficient adaptability to adjust and drive qualitative improvements in the work carried out at Sociedade de Contabilidade Números com Capricho, Lda?" The work conducted led to the conclusion that, in a microentity focused on providing accounting services, it is crucial to prioritize the achievement of the stipulated non-financial objectives. This approach is essential for the company to ultimately generate greater gains.
In an increasingly globalized and competitive world, it is essential for the success of organizations to adopt more comprehensive methodologies that go beyond traditional financial indicators. These methodologies should also encompass non-financial information and have the capacity to help identify intangible resources and transform them into results for clients and capital holders. Evaluation practices centered on financial performance tend to provide partial outcomes that do not align with current realities and, fundamentally, are not in tune with the skills and competencies organizations aim to achieve, which are increasingly focused on intangible assets rather than tangible ones. Traditional approaches, particularly those focused on the short term, have been giving way to more comprehensive methods that include indicators of different natures (both financial and non-financial) and take a medium- to long-term perspective. The Balanced Scorecard (BSC) emerges within these approaches and is presented today as a tool that, while not new, remains relevant due to its adaptability to any type of company and the positive results it has consistently delivered when properly implemented. This study is developed with the objective of designing a BSC model to propose and promote its implementation at Sociedade de Contabilidade Números com Capricho, Lda, a company operating in the service sector, with the aim of helping it clarify its vision and organizational strategy, transforming it into strategic objectives distributed across the different perspectives it encompasses: financial, customer, internal processes, and learning and growth. In this regard, the study seeks to answer the following research question: "Does the Balanced Scorecard have sufficient adaptability to adjust and drive qualitative improvements in the work carried out at Sociedade de Contabilidade Números com Capricho, Lda?" The work conducted led to the conclusion that, in a microentity focused on providing accounting services, it is crucial to prioritize the achievement of the stipulated non-financial objectives. This approach is essential for the company to ultimately generate greater gains.
Description
Mestrado em IPB-ESTG e ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR): Instituto Politécnico do Cávado e do Ave, P. Porto, Instituto Politécnico de Viana do Castelo
Keywords
Avaliação de desempenho Avaliação da performance organizacional Balanced Scorecard Ferramentas de avaliação da performance