Strategic planning in brazilian small-scale municipalities: is the balanced scorecard a feasible tool? Report as inadecuate




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Viviani Silva Lírio ;Revista de Administração da Universidade Federal de Santa Maria 2014, 7 1

Author: Ricardo Corrêa Gomes

Source: http://www.redalyc.org/articulo.oa?id=273431082002


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Revista de Administração da Universidade Federal de Santa Maria E-ISSN: 1983-4659 rea@smail.ufsm.br Universidade Federal de Santa Maria Brasil Corrêa Gomes, Ricardo; Silva Lírio, Viviani STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL? Revista de Administração da Universidade Federal de Santa Maria, vol.
7, núm.
1, marzo, 2014, pp.
821 Universidade Federal de Santa Maria Santa Maria, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=273431082002 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative DOI: 10.5902-198346598143 STRATEGIC PLANNING IN BRAZILIAN SMALL-SCALE MUNICIPALITIES: IS THE BALANCED SCORECARD A FEASIBLE TOOL? Planejamento Estratégico em Municípios Brasileiros de Pequeno Porte: Seria o Balanced Scorecard uma ferramenta viável? Recebido 11-03-2013 Aceito 21-08-2013 Ricardo Corrêa Gomes1  Viviani Silva Lírio2  ABSTRACT Balanced Scorecard has not yet been tested in Brazilian small-scale municipalities.
The BSC is based on dimensions of Learning and Growth, Internal Processes Business, Financial and Customer.
In order to fit to public organizations it needs some adjustments due to these organizations’ objectives.
This paper presents a case study focusing on municipalities from Brazil.
Data has been collected by action research and analysed by qualitative analysis.
The analysis indicates that the BSC can be easily implemented in small-scale municipalities.
It soundly depends on Mayor’s leadership and staff’s engagement.
The way it is put to practice is also important.
By keeping it as easier as possible, civil servants are more able to participate and to collaborate to the process. Keywords: Balanced Scorecard; Municipalities; Action Resear...





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