| dc.creator | Jordão, Ricardo Vinícius Dias | |
| dc.creator | Novas, Jorge Casas | |
| dc.date | 2013-09-30 | |
| dc.identifier | https://www.jotmi.org/index.php/GT/article/view/art399 | |
| dc.identifier | 10.4067/S0718-27242013000400009 | |
| dc.description | The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. Based on a case study in Brazil, the research innovates on analyzing BSC use and contributions to translate a company’s strategy (which requires bringing together different views) into objectives and goals aligned to the four BSC perspectives: financial, learning and growth, improvement of internal processes and customer. The results point out that: (1) BSC, when used as part of a MCS, provides effective improvement of the strategy implementation process and its diffusion across the different organizational levels; (2) in the company under analysis, the performance evaluation integrated qualitative, financial and productive dimensions; (3) BSC appeared as an important tool in strategy conception and implementation; and (4) BSC enables to translate the company’s strategy into objectives and goals aligned to the financial, learning and growth, improvement of internal processes and customer perspectives. | en-US |
| dc.format | application/pdf | |
| dc.language | eng | |
| dc.publisher | Facultad de Economía y Negocios, Universidad Alberto Hurtado | en-US |
| dc.relation | https://www.jotmi.org/index.php/GT/article/view/art399/862 | |
| dc.rights | Copyright (c) 2013 Journal of Technology Management & Innovation | en-US |
| dc.rights | https://creativecommons.org/licenses/by-sa/4.0 | en-US |
| dc.source | Journal of Technology Management & Innovation; Vol. 8 No. 3 (2013); 98-107 | en-US |
| dc.source | Journal of Technology Management & Innovation; Vol. 8 Núm. 3 (2013); 98-107 | es-ES |
| dc.source | 0718-2724 | |
| dc.subject | strategy | en-US |
| dc.subject | balanced scorecard | en-US |
| dc.subject | mixed economy company | en-US |
| dc.subject | management control system | en-US |
| dc.subject | brazil. | en-US |
| dc.title | A Study on the Use of the Balanced Scorecard for Strategy Implementation in a Large Brazilian Mixed Economy Company | en-US |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
| dc.type | Artículo revisado por pares | en-US |
