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Abstract(s)
O presente trabalho teve como objetivo compreender como e por que usar o Balanced Scorecard (BSC) para melhorar e diversificar a oferta de serviços em fundações. O enquadramento teórico é no âmbito do BSC enquanto instrumento de contabilidade de gestão estratégica. O método do estudo de caso foi aplicado em uma Instituição Particular de Solidariedade Social (IPSS). Os dados quantitativos e qualitativos foram recolhidos em documentos e por meio de entrevistas realizadas ao Presidente e ao Secretário do Conselho de Administração de uma fundação. O tratamento dos dados seguiu a pergunta de investigação, refletida no objetivo do estudo, organizando a informação em mapas estratégicos conformes com as perspetivas financeira e não financeiras do BSC. Os resultados obtidos e organizados nos mapas estratégicos clarificaram as relações de causa-efeito entre objetivos estratégicos para a melhoria e diversificação da oferta de serviços, evidenciando um suporte útil para a tomada de decisões dos gestores. Tal utilidade foi o maior contributo prático. Em termos de contributos teóricos, os resultados mostraram que, para compreender a sequência original e natural das relações causa-efeito no BSC, os objetivos financeiros devem surgir como o último dos efeitos, independentemente da relevância material de lucros. Este contributo teórico contraria a literatura que dá prioridade à perspetiva dos utentes em detrimento da perspetiva financeira.
The goal of the present work is to understand how and why the Balanced Scorecard (BSC) is used to improve and diversify the offer of services in foundations. The theoretical framework is the BSC as a strategic management accounting instrument. The case study method was applied in a Private Institution of Social Solidarity (IPSS). Quantitative and qualitative data was collected from documents and through interviews conducted with the President and Secretary of the board of administration of a foundation. Data processing followed the research question, reflected in the objective of the study, organizing the information in strategic maps in accordance with the financial and non-financial perspectives of the BSC. The results obtained and organized in strategic maps clarified the cause-effect relationships between strategic objectives for the improvement and diversification of the offer of services, showing a useful support for managers' decision-making. Such utility was the greatest practical contribution. In terms of theoretical contributions, the results showed that, in order to understand the original and natural sequence of cause-effect relationships in the BSC, financial objectives must appear as the last of the effects, regardless of the material relevance of earnings. This theoretical contribution contradicts the literature that prioritizes the users' perspective over the financial perspective.
The goal of the present work is to understand how and why the Balanced Scorecard (BSC) is used to improve and diversify the offer of services in foundations. The theoretical framework is the BSC as a strategic management accounting instrument. The case study method was applied in a Private Institution of Social Solidarity (IPSS). Quantitative and qualitative data was collected from documents and through interviews conducted with the President and Secretary of the board of administration of a foundation. Data processing followed the research question, reflected in the objective of the study, organizing the information in strategic maps in accordance with the financial and non-financial perspectives of the BSC. The results obtained and organized in strategic maps clarified the cause-effect relationships between strategic objectives for the improvement and diversification of the offer of services, showing a useful support for managers' decision-making. Such utility was the greatest practical contribution. In terms of theoretical contributions, the results showed that, in order to understand the original and natural sequence of cause-effect relationships in the BSC, financial objectives must appear as the last of the effects, regardless of the material relevance of earnings. This theoretical contribution contradicts the literature that prioritizes the users' perspective over the financial perspective.
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Keywords
Balanced scorecard Melhoria Diversificação de serviços Fundações Estudo de caso