31430

Ricardo Corrêa Gomes
Viviani Silva Lirio

Revista de Administração da UFSM

O Balanced Scorecard ainda não foi testado em municípios brasileiros de pequeno porte. O BSC é baseado nas dimensões de aprendizado e crescimento, processos internos, financeira e clientes. De modo a ser melhor adaptado a organizações públicas, a ferramenta precisa de alguns ajustes em função das objetivos que guiam estas organizações. Este artigo apresenta um estudo de caso realizado em um município de pequeno porte no Brasil. Os dados foram coletados através da estratégia de pesquisa pesquisa-ação e foram analisados por técnicas qualitativas. A análise indica que o BSC pode ser facilmente utilizado por prefeituras de pequeno porte. Tudo depende da liderança do prefeito em todo o processo e do engajamento dos secretários e dirigentes. A forma com que a ferramenta é implementada também é um fator crucial. O importante é não complicar para que os servidores públicos em todos os níveis possam participar e colaborar em todo o processo.

Balanced Scorecard, Brasil, municípios de pequeno porte, pesquisa-ação

GOMES, R. C.; LIRIO, V. S. Strategic planning in Brazilian small-scale municipalities: is the balanced scorecard a feasible tool?. Revista de Administração da UFSM, v. 7, n. 1, p. 8-21, 2014.

Gomes, R. C., & Lirio, V. S. (2014). Strategic planning in Brazilian small-scale municipalities: is the balanced scorecard a feasible tool?. Revista de Administração da UFSM, 7(1), 8-21.

10.5902/198346598143

https://www.spell.org.br/documentos/ver/31430/planejamento-estrategico-em-municipios-brasileiros-de-pequeno-porte--seria-o-balanced-scorecard-uma-ferramenta-viavel-/i/pt-br

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