Uma análise crítica da direção da causalidade no balanced scorecard

Basso, Leonardo Fernando Cruz; Pace, Eduardo Sergio Ulrich

doi:10.1590/s1676-56482003000100012

Cited by 8 publications

(5 citation statements)

References 7 publications

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“…The meaning of logic here is that it cannot be rationally inferred, i.e. using a logical construction, that Y occurs as a result of X (Basso & Pace, 2003). If for an X a Y is observed, or vice versa, there is a correlation or association at some level.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Framework for the generic process of diagnosis in quality problem solving

Sanches

Meireles

Silva

2014

Total Quality Management & Business Excellence

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This study looks at the problem of determining root causes, presenting an artefact (Causal Determinant) composed of procedures and coded algorithms in software for the purpose of identifying the potentially most relevant cause for a given effect. The design science research approach was used to develop, test and prove the utility of the Causal Determinant artefact. A total of 95 cases were studied at 32 small, medium-sized and large companies. An analysis of the perception of these users showed the easy operation and the effectiveness of the Causal Determinant artefact for selecting a root cause easily and coherently within a set of probable causes of the effect in question. The difficulty in finding the root cause of a problem is one of the most important aspects in the field of total quality management (TQM). A technique that can determine root cause with logical security and at low cost is surely welcome. This paper contributes with a conceptual framework for the generic process of diagnosis in quality problem solving. Large, medium-sized and small industries can apply the proposed method as a system of TQM to determine the root cause of a problem. The output of the method also provides a ratio of importance for each causal factor. This article presents a possible and practical solution for situations faced by organisations in the field of TQM.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Framework for the generic process of diagnosis in quality problem solving

Sanches

Meireles

Silva

2014

Total Quality Management & Business Excellence

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“…Thus, there are four gaps still unfilled in the literature. First, given the existence of criticism of Balanced Scorecard (Basso & Pace, 2003;Norreklit, 2000), the PP is proposed as a relevant advance for business management, lacking an empirical examination. Second, several organizations adopt only the traditional financial performance measures (Tangen, 2004;Kaplan & Norton, 2001) and that the PP goes beyond them, generating the need to advance in the way the model empirically measures these different results.…”

Section: Introductionmentioning

confidence: 99%

Applicability of Performance Prism in SMEs: a multiple case study

2019

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In the performance assessment models literature, is rather rare research that discusses the Performance Prism Framework, specifically in using it as management tool and in checking its validity as driver strategy instrument. There are also few studies on the applicability related to the implementation, use and analysis of the Performance Prism Framework in micro and small businesses. In this sense, this article has as main objective to propose (i) a bibliometric study of the Performance Prism Framework; and (ii) to develop a multiple case study of micro and small business. To meet the first goal, we used a bibliometric desk research method in the major databases, such as ISI Web of Knowledge, EBSCO and Proquest, which generated 81 articles. From them, we analyzed specifically few studies. To achieve the second goal, a multiple case study method with five micro and small businesses (e.g., sports segments, drugstore, clothing, department store and an apparel faction) was held. The findings confirmed the five dimensions of the Performance Prism Framework, called: (1) Stakeholders Satisfaction; (2) Contribution of Stakeholders; (3) Strategies; (4) Processes; and (5) Capabilities. In addition, we extend previous literature and proposed another dimension called (6) Performance Dynamic. The results also showed that the Capabilities is strongly seen as training employees, the Performance Dynamics are fundamentally weighted as sales amount, not as profit and the Contribution of Stakeholders is hardly evident.

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“…As pesquisas mais frequentemente realizadas buscam analisar os fatores críticos que levam o BSC ao sucesso ou ao fracasso (OTLEY, 1999;BASSO;PACE, 2003;KRONMEYER FILHO;KLIEMANN NETO;RIBEIRO, 2004;ATKINSON, 2006;SANTOS;PROCHNIK, 2008;KONG, 2010).…”

Section: Introductionunclassified

“…,Bourne e Neely (2002),Basso e Pace (2003),Paranjape, Rossiter e Pantano (2006),Atkinson (2006) e Silva, Santos e Prochnik (2008), mas outras estão relacionadas ao comportamento das pessoas, das lideranças e à cultura organizacional, como comprovado por Bourne e Neely (2002), Ittner, Larcker e Meyer (2003), Kronmeyer Filho, Kliemann Neto e Ribeiro (2004), Hispagnol e Rodrigues (2006) ePietro et al (2006).…”

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Percepção dos gestores sobre o processo de institucionalização do Balanced Scorecard de uma empresa de saneamento

Russo¹,

Parisi

Silva

et al. 2013

Prod.

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O Balanced Scorecard (BSC) é um dos artefatos de gestão mais utilizados pelas grandes empresas, porém muitas organizações têm dificuldades em sua implementação e uso. Essa pesquisa buscou conhecer os fatores que colaboraram para a institucionalização e/ou desinstitucionalização do BSC numa grande empresa de saneamento básico. A pesquisa foi desenvolvida por meio da investigação com questionários junto aos gestores, com os quais foi possível identificar, à luz da teoria institucional, mais especificamente da nova sociologia institucional, as motivações de ordem sociológica que contribuíram para a institucionalização e/ou desinstitucionalização do BSC na organização. Concluiu-se que os efeitos conjugados da força de diversos agentes que atuaram em função de interesses próprios, a falta de formação de um ambiente técnico institucionalizado e, desde um dado momento, a falta das condições que sustentavam e mantinham os ambientes técnicos (saída da principal liderança) foram as principais causas que contribuíram para o processo de desinstitucionalização do BSC.

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Uma análise crítica da direção da causalidade no balanced scorecard

Cited by 8 publications

References 7 publications

Framework for the generic process of diagnosis in quality problem solving

Framework for the generic process of diagnosis in quality problem solving

Applicability of Performance Prism in SMEs: a multiple case study

Percepção dos gestores sobre o processo de institucionalização do Balanced Scorecard de uma empresa de saneamento

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