Balanced scorecard e gestão do conhecimento em micro e pequenas empresas

Abstract

This research aimed to analyze the existence of significance in the relationship between the critical success factors of Knowledge Management and the levels of use of the Balanced Scorecard. In operationalization, the survey technique was applied and the 11 critical success factors authored by Wong e Aspinwall and the 5 levels of use of the BSC of Soderberg were used as variables. The statistical techniques were descriptive analysis and the Kruskal-Wallis test, at a 95% significance level (p = 0.05). The results indicated the existence of significance between the variables, demonstrating that the knowledge management can come to complement the Balanced Scorecard tool in the aid of decision making and contribute to the possibility of using the critical success factors in the elaboration of models of application of the tool and structuring of its four perspectives focused on Micro and Small Companies.