Fatores críticos na implementação do Balanced Scorecard

Prieto, Vanderli Correia; Pereira, Fábio Luís Alves; Carvalho, Marly Monteiro de; Laurindo, Fernando José Barbin

doi:10.1590/s0104-530x2006000100008

Cited by 32 publications

(28 citation statements)

References 6 publications

(3 reference statements)

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“…Metrics selection criteria become ever more important when considering how the specific roles of individual participants relate to the overall performance of the SC (Harland, 1997). The perspectives of the BSC of different companies should present sets of relevant metrics according to the respective characteristics and managerial needs of the companies (Prieto et al, 2006). Furthermore, the position of individual companies in the SC structure as well as their level of integration and strategic approach may affect the relevance of metrics (van Hoek, 1998).…”

Section: Literature Reviewmentioning

confidence: 99%

Balanced scorecard metrics and specific supply chain roles

Callado

Jack

2015

International Journal of Productivity and Performance Management

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Purpose – The overarching question here is whether common balanced scorecards (BSCs) are possible between partners in supply networks. The purpose of this paper is to form four independent samples of Brazilian input suppliers, producers, distributors and retailers from the agri-food industry to identify how many of the metrics used in BSCs can be related to specific supply chain (SC) roles. Design/methodology/approach – A survey of 121 agribusiness companies was undertaken. Usage of indicators was identified through percentages, while the groups of performance indicators for the SC roles considered were identified through two reference values. Findings – Customer satisfaction was the single metric present within the BSC framework for all SC roles. Different SC roles showed different compositions of indicators used. Research limitations/implications – The research findings are descriptive and based on responses provided by senior managers. A new perspective of the use of specific performance metrics by different SC participants is seen. Practical implications – Performance measurement within SCs needs to consider the specific measures used by different roles within the SC. The data suggest that any implementation of performance measurement systems for supply networks should consider performance indicators that are common to the role-type and specific to the constituent companies. Originality/value – The findings contribute to the debate on whether a common set of measures in a scorecard can be used between SC partners. The findings suggest that it may be very difficult to achieve a BSC framework that is common and practical for all SC participants and that other alternatives should be investigated.

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Section: Literature Reviewmentioning

confidence: 99%

Balanced scorecard metrics and specific supply chain roles

Callado

Jack

2015

International Journal of Productivity and Performance Management

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“…These issues can directly influence the institutionalization process. For example, issues related to the selection, development, and implementation of indicators and measures (Paranjape, Rossiter, & Pantano, 2006;Bourne & Neely, 2002;Malina & Selto, 2001;Ittner, Larcker, & Meyer, 2003) and to problems related to organizational processes (Paranjape, Rossiter, & Pantano, 2006;Pietro et al, 2006;Malina & Selto, 2001) support Otley (1999, p. 375), who argued that the concepts of the BSC are not detailed enough to support its implementation. Similarly, regarding Kaplan and Norton's textual ambiguities, Norreklit (2003) concluded that the validity of the theory is mainly based on the reader's construction of the model's rationality.…”

Section: Data Presentation and Discussion Of Resultsmentioning

confidence: 99%

“…With regard to the total institutionalization stage, the book offers little response to criticisms related to the senior management's and employees' lack of commitment (Hispagnol & Rodrigues, 2006;Pietro et al, 2006;Bourne & Neely, 2002), to the management of conflicts among managers (Ittner, Larcker, & Meyer, 2003;Hispagnol & Rodrigues, 2006;Pietro et al, 2006;Bourne & Neely, 2002), to the distortions caused by a model focused on financial performance (Ittner, Larcker, & Meyer, 2003), and to the pressure for shortterm results (Hispagnol & Rodrigues, 2006). However, the book addresses the role of agents in the implementation of the instrument.…”

Section: Data Presentation and Discussion Of Resultsmentioning

confidence: 99%

“…Despite the importance attributed by the literature to the BSC and the numerous companies that have internalized BSC concepts, researchers have noted difficulties and critical issues in the implementation and the use of the BSC (Silva, Santos, & Prochnik, 2008;Beber, Ribeiro, & Kliemann Neto, 2006;Pietro et al, 2006;Frezatti, Relvas, & Junqueira, 2010).…”

Section: Introductionmentioning

confidence: 99%

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Evidence of institutionalizing elements in the Balanced Scorecard in the book Strategy in action: a view based on institutional theory

Russo

Parisi

Megliorini

et al. 2012

Rev. contab. finanç.

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The Balanced Scorecard (BSC) is a methodology that allows managers to define and implement a set of financial or nonfinancial indicators in a balanced way to assess an organization's performance from four viewpoints. Many companies are unsuccessful in their implementation of the BSC. This lack of success may be attributed to different factors, such as strategic problems, planning failures, and poorly defined targets and goals. However, the failed implementation may be attributed in part to the failure to institutionalize habits and routines. In this regard, this objective of this paper is to use institutional theory to determine whether the book Strategy in Action: Balanced Scorecard contains evidence that the BSC model proposed by the authors (Kaplan & Norton) includes elements that favor the model's institutionalization. For this purpose, a qualitative bibliographic survey was prepared. The survey revealed 404 clues that were rated according to Tolbert and Zucker's description of the processes inherent to institutionalization and to Scott's proposed framework of legitimation/legitimizing. These findings suggest that the book primarily legitimizes the BSC by examining organizations and describes it as an acknowledged management instrument. The aspects supporting the semi-institutional stage (26% of the findings) and the total institutionalization stage (10% of findings) suggest that the authors intended to propose a tool without focusing on the institutionalization process, which may partly explain the great difficulty faced by companies attempting to implement this methodology.

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“…Apesar dessa ampla utilização apontada pelos estudos mencionados, outras pesquisas demonstram que as organizações encontraram dificuldades e obstáculos na implantação e no uso do BSC ou, até mesmo, fracassaram na tentativa de aplicar o método, conforme apontam Pessanha (2004) Prieto et al (2006), dentre outros. Kaplan e Norton (1997) consideram que as quatro perspectivas do BSC são úteis para diversas empresas, mas que, em determinados contextos, para se chegar ao sucesso de uma estratégia, há necessidade da ampliar uma ou mais perspectivas.…”

Section: Introdução¹unclassified