Proposal for a Balanced Scorecard Linked Strategically to the Objectives of the Institution of Higher Education: case study in the financial department of UFSC

Authors

  • Gabriel Coelho Universidade Federal de Santa Catarina (UFSC)
  • Sergio Murilo Petri Universidade Federal de Santa Catarina (UFSC)

Abstract

Objective: This study sought to propose a Balanced Scorecard model for the Finance Department of a Federal University with measures aligned with the institution's strategy.

Method: This study fits the qualitative approach and regarding the technical procedures it is classified as a case study, applied in a department and operationalized through interviews, observations and document analysis. To survey the studies that support this research, ProKnow-C was used, with the articles’ selection being carried out on April 4, 2018. To build the strategic map of the department under study, it was first necessary to determine which objectives and goals expressed in the Institutional Development Plan (PDI) were related to the department's activities. By understanding the attributions of the sector vis-à-vis others, organizational alignment was sought out. The next step included the structuring of the strategic map, identification of strategic objectives and their indicators.

Main Results: From the strategic information registered in the PDI da Federal University (UFSC), it was possible to fit the guiding objectives of the department's strategy into four perspectives: Transparency, Customers (internal and external), Internal Processes and Learning and Growth. The Strategic Map of the Department under study was developed, highlighting the four defined perspectives, their respective objectives and the cause-effect relationship established between them. Finally, to prepare the performance panel, twelve objectives, nineteen performance indicators, fifteen goals and fifteen initiatives were defined.

Contributions and Relevance: As evidenced in the literature review carried out in this study, only 61% of the studies presented the development of tools, systems or empirical models with measures alignment with the analyzed entity's strategy. This finding can be understood as a gap that this study tries to contribute to strengthen the academic literature in this direction. The results corroborate the conclusions of other similar studies.

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Published

2021-12-28

How to Cite

Coelho, G., & Murilo Petri, S. . (2021). Proposal for a Balanced Scorecard Linked Strategically to the Objectives of the Institution of Higher Education: case study in the financial department of UFSC. Prosppectus - Perspectivas Qualitativas Em Contabilidade E Organizações, 1(2), 43–76. Retrieved from https://periodicos.ufpb.br/ojs/index.php/prosp/article/view/60745

Issue

Section

Artigos de Pesquisa