The Balanced Scorecard as a Performance Management Tool for Third Sector Organizations: the Case of the Arthur Bernardes Foundation, Brazil
Journal Title: BAR: Brazilian Administration Review - Year 2009, Vol 6, Issue 4
Abstract
The aim of this paper is to contribute to the theory of public management by presenting empirical evidence of using the Balanced Scorecard for third sector organizations. The research was conducted within an interpretive paradigm using an action research strategy. Data was collected through focus group and individual interviews and analyzed using interpretation and content analysis. The main limitation of this study lies in its application to a very singular type of organization that operates as a driver to improve the efficiency and nimbleness of other public organizations, although the methods employed here are very likely to be applicable to other kinds of organizations without adversely affecting the results. The findings corroborate Kaplan and Norton’s (2001) suggestion that non-profit organizations should put customers at the top of their strategic maps. They also indicate that sponsors should be considered a strong stakeholder in the strategic plan, and need to be satisfied in order to ensure legitimacy and sustainability. Although some authors have suggested that an overall framework should be devised for an entire organization, the evidence indicates that developing a single Balanced Scorecard for each department promotes cooperation rather than competition and leads to synergy rather than fragmentation.
Authors and Affiliations
Gomes, Ricardo Corrêa; Liddle, Joyce
Keywords
Related Articles
- EP ID EP40456
- DOI -
- Views 239
- Downloads 0
The Variance Composition of Firm Growth Rates
Firms exhibit a wide variability in growth rates. This can be seen as another manifestation of the fact that firms are different from one another in several respects. This study investigated this variability using the v...
Drivers of Environmental Management in the Brazilian Context
The demand for improved environmental practices inside firms has increased around the world. However, in the process of implementation of environmental management, policy may be decoupled from practice, generating doub...
Brazilian Multinationals’ Ownership Mode: The Influence of Institutional Factors and Firm Characteristics
This work investigates whether host countries institutional factors and firm characteristics can help the understanding of Brazilian multinationals’ choices of ownership mode for their foreign direct investments (FDI)....
University–Industry Technological Cooperation For Energy Efficiency: A Case Study
The central aim of this article is to demonstrate the development and characteristics of an inter-institutional relationship with a view to perfecting existing technology in reducing the consumption of energy in househo...
Does Operational Risk Disclosure Quality Increase Operating Cash Flows?
This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the p...