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Balanced Scorecard. Dificuldades sentidas na implementação.
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Orientador(es)
Resumo(s)
Esta dissertação teve como objectivo encontrar os Factores Críticos de Sucesso (FCS)
subjacentes à implementação de um projecto de Balanced Scorecard.
Para que fosse possível identificar os Factores Críticos de Sucesso foram efectuadas
consultas através da revisão bibliográfica disponível sobre o tema de modo a encontrar
os indicadores que constituem os mesmos.
Pretendeu-se perceber se os indivíduos que fizeram parte dessas implementações nas
organizações identificadas tiveram em conta esses FCS para determinar se o projecto foi
ou não um sucesso.
Para tal foi aplicado um questionário à amostra de 12 indivíduos, de 5 organizações em
Portugal que iniciaram um projecto de Balanced Scorecard ou projectos similares de
implementação de KPFs em que se pretende identificar os FCS implementados.
Como não foi encontrada uma escala (questionário) testada na literatura científica, teve
que se construir um questionário de raiz com base em múltiplos artigos que se
encontram referenciados no Anexo n desta dissertação. A partir deles cnaram-se as
dimensões e indicadores respectivos para a construção do questionário.
Pelo facto da amostra ser reduzida, decidiu-se complementar a nossa análise com
entrevistas para enriquecer a nossa base informacional. As entrevistas serviram para
avaliar a percepção de cada entrevistado relativamente ao sucesso do projecto. Esta
percepção foi codificada com uma variável que assume os valores sucesso ou insucesso.
Obteve-se assim, uma abordagem mista conjugando uma análise qualitativa e
quantitativa, devido ao limitado número da amostra.
This dissertation had the objective of finding the Criticai Success Factors (CSF) thal are related to a successflil implementation ofa Balanced Scorecard Project In order to identiiy the Criticai Success Factors, there were made deep consultaíions to the existing bibliography about this subject in order to find out which indicaíors constitute the CSF. It was also intended to understand if the individuais that were involved in those Project implementations within the organizations took into account those CSF to determine if the project was successfui or not For that purpose, a questionnaire was applied to our sample of 12 individuais of 5 organizations in Portugal that initiated the implementation of a Balanced Scorecard or similar projects based on KPFs implementations where it is intended to identify the CSF that were implemented. As there was not found a scale (questionnaire) in the scientific literature, we had to build one ffom scratch based in that literature that is detailed in the Annex II of this • dissertation. From this literature dimensions and indicators were creaíed, for the construction of the questionnaire. Because the sample was reduced, it was decided to complement our analysis with an interview in order to increase our informational base. The interviews served to evaluate the perception of each interviewed about the success of the project This perception was codified with a variable that assumes the values of success and no success. It was conducted a mixed approach by conjugaíing a qualitative and quantitative analysis due to the reduced number of the sample.
This dissertation had the objective of finding the Criticai Success Factors (CSF) thal are related to a successflil implementation ofa Balanced Scorecard Project In order to identiiy the Criticai Success Factors, there were made deep consultaíions to the existing bibliography about this subject in order to find out which indicaíors constitute the CSF. It was also intended to understand if the individuais that were involved in those Project implementations within the organizations took into account those CSF to determine if the project was successfui or not For that purpose, a questionnaire was applied to our sample of 12 individuais of 5 organizations in Portugal that initiated the implementation of a Balanced Scorecard or similar projects based on KPFs implementations where it is intended to identify the CSF that were implemented. As there was not found a scale (questionnaire) in the scientific literature, we had to build one ffom scratch based in that literature that is detailed in the Annex II of this • dissertation. From this literature dimensions and indicators were creaíed, for the construction of the questionnaire. Because the sample was reduced, it was decided to complement our analysis with an interview in order to increase our informational base. The interviews served to evaluate the perception of each interviewed about the success of the project This perception was codified with a variable that assumes the values of success and no success. It was conducted a mixed approach by conjugaíing a qualitative and quantitative analysis due to the reduced number of the sample.
Descrição
Mestrado em Gestão de Sistemas de Informação.
Palavras-chave
Balanced Scorecard KPFs métricas BSC framework relação causa-efeito mapas estratégicos web factores críticos de sucesso dashboards Balanced Scorecard KPFs metrics BSC framework causal-effect relationship performance driver strategic maps workshop web criticai success factors dashboards
Contexto Educativo
Citação
Ripado, Maria de Fátima Gomes Pina de Oliveira (2008). " alanced Scorecard. Dificuldades sentidas na implementação". Dissertação de Mestrado. Universidade Técnica de Lisboa. Instituto Superior de Economia e Gestão.
Editora
ISEG