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- Title
Balanced Scorecard: Um Estudo Sobre Sua Aplicação Nos Tribunais de Contas Estaduais.
- Authors
Lemos, Livia Vilar; Miranda, Luiz Carlos; Libonati, Jeronymo José; De Araújo Wanderley, Cláudio
- Abstract
Managerial Reform has brought to the public sector management practices and systems used traditionally in private companies, in order to improve the quality of service to society. Thus, the objective of this research was to determine how the Balanced Scorecard (BSC) has been used by Brazilian State Audit Courts as a methodology for implementation of their strategic plans. The data collection instrument was the strategic plans of the Audit Courts; analyzed the reports of the following accounts of cuts states: Ceará (CE), Pernambuco (PE), Pará (PA), Minas Gerais (MG), Rio Grande do Sul (RS) and Santa Catarina (SC). The selected sample is non-parametric, intentional and was selected from PROMOEX Goals Compliance Report. In conclusion, the State Audit Courts studied, have a similar structure in the use of BSC. The development prospects and indicators was similar, as the total of the indicators developed by the six courts 83% are repeated between accounts cuts with frequencies ranging from 33.3% to 100%; and identified the same deficiency in all studied courts: the non-disclosure of targets to be followed.
- Subjects
BALANCED scorecard; MANAGEMENT audit; STATE courts -- Social aspects
- Publication
GESTÃO.Org: Revista Eletrônica de Gestão Organizacional, 2013, Vol 11, Issue 3, p500
- ISSN
1679-1827
- Publication type
Article