827 resultados para balanced scorecard
Resumo:
A range of influences, both technical and organisational, has encouraged the wide spread adoption of Enterprise Systems (ES). Nevertheless, there is a growing consensus that Enterprise Systems have in many cases failed to provide expected benefits. The increasing role of, and dependency on ES (and IT in general), and the ‘uncertainty’ of these large investments, have created a strong need to monitor and measure ES performance. This paper reports on a research project aimed at deriving an ‘Enterprise Systems benefits measurement instrument’. The research seeks to identify how Enterprise Systems benefits can be usefully measured, with a ‘balance’ between qualitative and quantitative factors.
Resumo:
The literature on corporate identity management suggests that managing corporate identity is a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature and its applications likewise now also emphasise organisational ability to incorporate various dimensions considering both financial and non-financial performance measures when assessing success. The inclusion of these soft non-financial measures challenges organisations to quantify intangible aspects of performance such as corporate identity, transforming unmeasurables into measurables. This paper explores the regulatory roles of the use of the balanced scorecard in shaping key dimensions of corporate identities in a public sector shared service provider in Australia. This case study employs qualitative interviews of senior managers and employees, secondary data and participant observation. The findings suggest that the use of the balanced scorecard has potential to support identity construction, as an organisational symbol, a communication tool of vision, and as strategy, through creating conversations that self-regulate behaviour. The development of an integrated performance measurement system, the balanced scorecard, becomes an expression of a desired corporate identity, and the performance measures and continuous process provide the resource for interpreting actual corporate identities. Through this process of understanding and mobilising the interaction, it may be possible to create a less obtrusive and more subtle way to control “what an organisation is”. This case study also suggests that the theoretical and practical fusion of the disciplinary knowledge around corporate identities and performance measurement systems could make a contribution to understanding and shaping corporate identities.
Resumo:
Abstract: Purpose – The purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature. Design/methodology/approach – Two questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement? Findings – Corporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non-financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self-producing and self-referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation. Originality/value – This paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.
Resumo:
This thesis employs the theoretical fusion of disciplinary knowledge, interlacing an analysis from both functional and interpretive frameworks and applies these paradigms to three concepts—organisational identity, the balanced scorecard performance measurement system, and control. As an applied thesis, this study highlights how particular public sector organisations are using a range of multi-disciplinary forms of knowledge constructed for their needs to achieve practical outcomes. Practical evidence of this study is not bound by a single disciplinary field or the concerns raised by academics about the rigorous application of academic knowledge. The study’s value lies in its ability to explore how current communication and accounting knowledge is being used for practical purposes in organisational life. The main focus of this thesis is on identities in an organisational communication context. In exploring the theoretical and practical challenges, the research questions for this thesis were formulated as: 1. Is it possible to effectively control identities in organisations by the use of an integrated performance measurement system—the balanced scorecard—and if so, how? 2. What is the relationship between identities and an integrated performance measurement system—the balanced scorecard—in the identity construction process? Identities in the organisational context have been extensively discussed in graphic design, corporate communication and marketing, strategic management, organisational behaviour, and social psychology literatures. Corporate identity is the self-presentation of the personality of an organisation (Van Riel, 1995; Van Riel & Balmer, 1997), and organisational identity is the statement of central characteristics described by members (Albert & Whetten, 2003). In this study, identity management is positioned as a strategically complex task, embracing not only logo and name, but also multiple dimensions, levels and facets of organisational life. Responding to the collaborative efforts of researchers and practitioners in identity conceptualisation and methodological approaches, this dissertation argues that analysis can be achieved through the use of an integrated framework of identity products, patternings and processes (Cornelissen, Haslam, & Balmer, 2007), transforming conceptualisations of corporate identity, organisational identity and identification studies. Likewise, the performance measurement literature from the accounting field now emphasises the importance of ‘soft’ non-financial measures in gauging performance—potentially allowing the monitoring and regulation of ‘collective’ identities (Cornelissen et al., 2007). The balanced scorecard (BSC) (Kaplan & Norton, 1996a), as the selected integrated performance measurement system, quantifies organisational performance under the four perspectives of finance, customer, internal process, and learning and growth. Broadening the traditional performance measurement boundary, the BSC transforms how organisations perceived themselves (Vaivio, 2007). The rhetorical and communicative value of the BSC has also been emphasised in organisational self-understanding (Malina, Nørreklit, & Selto, 2007; Malmi, 2001; Norreklit, 2000, 2003). Thus, this study establishes a theoretical connection between the controlling effects of the BSC and organisational identity construction. Common to both literatures, the aspects of control became the focus of this dissertation, as ‘the exercise or act of achieving a goal’ (Tompkins & Cheney, 1985, p. 180). This study explores not only traditional technical and bureaucratic control (Edwards, 1981), but also concertive control (Tompkins & Cheney, 1985), shifting the locus of control to employees who make their own decisions towards desired organisational premises (Simon, 1976). The controlling effects on collective identities are explored through the lens of the rhetorical frames mobilised through the power of organisational enthymemes (Tompkins & Cheney, 1985) and identification processes (Ashforth, Harrison, & Corley, 2008). In operationalising the concept of control, two guiding questions were developed to support the research questions: 1.1 How does the use of the balanced scorecard monitor identities in public sector organisations? 1.2 How does the use of the balanced scorecard regulate identities in public sector organisations? This study adopts qualitative multiple case studies using ethnographic techniques. Data were gathered from interviews of 41 managers, organisational documents, and participant observation from 2003 to 2008, to inform an understanding of organisational practices and members’ perceptions in the five cases of two public sector organisations in Australia. Drawing on the functional and interpretive paradigms, the effective design and use of the systems, as well as the understanding of shared meanings of identities and identifications are simultaneously recognised. The analytical structure guided by the ‘bracketing’ (Lewis & Grimes, 1999) and ‘interplay’ strategies (Schultz & Hatch, 1996) preserved, connected and contrasted the unique findings from the multi-paradigms. The ‘temporal bracketing’ strategy (Langley, 1999) from the process view supports the comparative exploration of the analysis over the periods under study. The findings suggest that the effective use of the BSC can monitor and regulate identity products, patternings and processes. In monitoring identities, the flexible BSC framework allowed the case study organisations to monitor various aspects of finance, customer, improvement and organisational capability that included identity dimensions. Such inclusion legitimises identity management as organisational performance. In regulating identities, the use of the BSC created a mechanism to form collective identities by articulating various perspectives and causal linkages, and through the cascading and alignment of multiple scorecards. The BSC—directly reflecting organisationally valued premises and legitimised symbols—acted as an identity product of communication, visual symbols and behavioural guidance. The selective promotion of the BSC measures filtered organisational focus to shape unique identity multiplicity and characteristics within the cases. Further, the use of the BSC facilitated the assimilation of multiple identities by controlling the direction and strength of identifications, engaging different groups of members. More specifically, the tight authority of the BSC framework and systems are explained both by technical and bureaucratic controls, while subtle communication of organisational premises and information filtering is achieved through concertive control. This study confirms that these macro top-down controls mediated the sensebreaking and sensegiving process of organisational identification, supporting research by Ashforth, Harrison and Corley (2008). This study pays attention to members’ power of self-regulation, filling minor premises of the derived logic of their organisation through the playing out of organisational enthymemes (Tompkins & Cheney, 1985). Members are then encouraged to make their own decisions towards the organisational premises embedded in the BSC, through the micro bottom-up identification processes including: enacting organisationally valued identities; sensemaking; and the construction of identity narratives aligned with those organisationally valued premises. Within the process, the self-referential effect of communication encouraged members to believe the organisational messages embedded in the BSC in transforming collective and individual identities. Therefore, communication through the use of the BSC continued the self-producing of normative performance mechanisms, established meanings of identities, and enabled members’ self-regulation in identity construction. Further, this research establishes the relationship between identity and the use of the BSC in terms of identity multiplicity and attributes. The BSC framework constrained and enabled case study organisations and members to monitor and regulate identity multiplicity across a number of dimensions, levels and facets. The use of the BSC constantly heightened the identity attributes of distinctiveness, relativity, visibility, fluidity and manageability in identity construction over time. Overall, this research explains the reciprocal controlling relationships of multiple structures in organisations to achieve a goal. It bridges the gap among corporate and organisational identity theories by adopting Cornelissen, Haslam and Balmer’s (2007) integrated identity framework, and reduces the gap in understanding between identity and performance measurement studies. Parallel review of the process of monitoring and regulating identities from both literatures synthesised the theoretical strengths of both to conceptualise and operationalise identities. This study extends the discussion on positioning identity, culture, commitment, and image and reputation measures in integrated performance measurement systems as organisational capital. Further, this study applies understanding of the multiple forms of control (Edwards, 1979; Tompkins & Cheney, 1985), emphasising the power of organisational members in identification processes, using the notion of rhetorical organisational enthymemes. This highlights the value of the collaborative theoretical power of identity, communication and performance measurement frameworks. These case studies provide practical insights about the public sector where existing bureaucracy and desired organisational identity directions are competing within a large organisational setting. Further research on personal identity and simple control in organisations that fully cascade the BSC down to individual members would provide enriched data. The extended application of the conceptual framework to other public and private sector organisations with a longitudinal view will also contribute to further theory building.
Resumo:
Subcontractors contribute significantly to construction projects and their performance can seriously affect over-all project success. It is crucial, therefore, to appraise the performance of subcontractors to ensure they satisfy the client's expectations and project requirements. To increase the transparency and accuracy of subcontractor appraisal, the baseline and target performance levels should be set at the outset so that the appraisers and those being appraised realize exactly what standards are to be achieved. The balanced scorecard, being a powerful tool for performance appraisal, offers a potentially good approach for modeling the subcontractor appraisal process. In this paper, an approach to developing a balanced scorecard subcontractor appraisal model is proposed and demonstrated through a questionnaire survey administered in Hong Kong and from which the baseline and target performance levels for large-scale skilled subcontractors are identified. A case example is used to illustrate the operation of the model. Finally, a means by which the model may be validated is demonstrated through the use of field experts. The results demonstrate the feasibility of developing a balanced scorecard model that can help improve the transparency of subcontractor appraisal despite the baseline and target performance levels changing according to the project characteristics, subcontractor categories and size.
Resumo:
Directors of nonprofits in most countries have legal responsibility for monitoring organisational performance (Brody 2010), although there is typically little guidance on how this should occur. The balanced scorecard (BSC) (Kaplan & Norton, 1996, 2001) potentially provides boards with a monitoring tool (Kaplan $ Norton, 2006; Lorsch, 2002). The BSC is intended to help integrate performance measurement, performance management and strategy implmentation (Kaplan 2009). The scorecards is balanced in that it should incorporate both financial and non-financial measures, external and internal perspectives, short and long-term objectives and both lagging and leading indicators. It is a relatively simple tool, but with potentially profound implications for directing board attention and sbusequent action (Ocasio, 1997; Salterio, 2012).
Resumo:
Analisa o planejamento estratégico em processo de implantação na Câmara dos Deputados, avaliando a abordagem denominada BSC - Balanced Scorecard. Procura responder se a sistemática adotada para a implantação do BSC na Câmara Federal foi adequada e quais os benefícios ao Poder Legislativo. Interpreta como ocorreu a implantação, comunicação, controle e monitoramento do planejamento estratégico por parte do corpo diretivo, ponderando o processo de adaptação às características da instituição e as possíveis contribuições para a promoção de um legislativo moderno e transparente para a sociedade brasileira.
Resumo:
O gerenciamento dos resíduos de construção civil configura-se ferramenta sistêmica, no qual se verifica a possibilidade do uso de um modelo de Sistema de Gerenciamento com a utilização de indicadores. O referencial teórico abordado, com conceitos e entendimentos sobre a responsabilidade socioambiental das organizações na disposição correta de seus resíduos, particularmente aqueles oriundos de construção civil como indutores e indicadores de responsabilidade social e ambiental, posicionamento estratégico e a responsabilidade socioambiental, delimitam a esfera financeira como um ativo intangível da empresa. Assim, o Balanced Scorecard, apresentado em suas quatro perspectivas: a financeira, a do cliente, a dos processos internos e a do aprendizado e crescimento, relacionam-se com a responsabilidade na gestão dos seus resíduos. Para avaliar a adequação dos indicadores e respectivas métricas, torna-se plausível a aplicação dos dez testes do Performance Prism. A gestão por indicadores é assim analisada na ótica das diferentes, porém integradas, perspectivas do Balanced Scorecard. A principal característica do modelo em estudo é a inserção da responsabilidade pelos resíduos às estratégias empresariais, conduzindo linearmente tais ações aos princípios da empresa. Os resultados apresentados após sua implementação em uma empresa de engenharia civil proporcionaram um reaproveitamento do entulho gerado da ordem de aproximados 52% como matéria-prima para agregados, comprovando a viabilidade de uso dos indicadores, integrando as ações de gerenciamento de resíduos às demais questões críticas e estratégicas da empresa.
Resumo:
O presente estudo tem como objetivo analisar os impactos da utilização da Dinâmica de Sistemas na elaboração do mapa estratégico do Balanced Scorecard em organizações públicas de saúde. Dois objetivos específicos suportam o alcance deste objetivo geral. O primeiro objetivo específico busca elaborar o mapa estratégico do Balanced Scorecard utilizando a Dinâmica de Sistemas para uma organização pública de saúde. O segundo objetivo específico busca comparar a visão do mapa estratégico tradicional com a visão proporcionada pelo mapa estratégico dinâmico. A metodologia utilizada para a coleta de dados foi o grupo de foco e a presente pesquisa está classificada conforme a tipologia proposta por Raupp e Beuren (2003). Quanto aos objetivos, quanto aos procedimentos e quanto à abordagem do problema. Quanto aos objetivos o presente estudo pode ser classificado como exploratório. Quanto aos procedimentos, esta pesquisa é classificada como bibliográfica e também como pesquisa participante, pois há interação entre pesquisador e pesquisado. E, quanto à abordagem do problema este estudo é classificado como qualitativo. Inicialmente foi elaborado um modelo conceitual de mapa estratégico de um hospital privado. Este modelo foi apresentado a um gestor com vasta experiência em gestão de hospitais universitários públicos. Com base nos dados coletados este modelo conceitual inicial foi modificado e transformado em um mapa estratégico dinâmico de um hospital universitário público. Este mapa estratégico dinâmico foi comparado com um mapa tradicional e desta comparação concluiu-se que a Dinâmica de Sistemas pode construir modelos de mapas estratégicos muito mais corretos e elaborados do que aqueles construídos pela metodologia tradicional e ainda apresentar outras ferramentas potentes para a gestão estratégica de hospitais universitários públicos.
Resumo:
The Balanced Scorecard of Kaplan and Norton is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely in both practice and research. By linking operational and non-financial corporate activities with causal chains to the firm's long-term strategy, the Balanced Scorecard supports the alignment and management of all corporate activities according to their strategic relevance. The Balanced Scorecard makes it possible to take into account non-monetary strategic success factors that significantly impact the economic success of a business. The Balanced Scorecard is thus a promising starting-point to also incorporate environmental and social aspects into the main management system of a firm. Sustainability management with the Balanced Scorecard helps to overcome the shortcomings of conventional approaches to environmental and social management systems by integrating the three pillars of sustainability into a single and overarching strategic management tool. After a brief discussion of the different possible forms of a Sustainability Balanced Scorecard the article takes a closer look at the process and steps of formulating a Sustainability Balanced Scorecard for a business unit. Before doing so, the basic conventional approach of the Balanced Scorecard and its suitability for sustainability management will be outlined in brief.
Resumo:
This paper reports a case study conducted in Quinta da Aveleda, one of
the three largest Portuguese wine companies. Our aim was to explore the
relationship established between a newly implemented Balanced Scorecard
(BSC) and the elements of the Management Control System (MCS) in the
organization. Thus, two specific objectives were pursued. Firstly, to identify
the influences (barriers, opportunities) of the existing MCS on the implementation
of the BSC. Secondly, to identify the impacts the BSC implementation
was able to exert on the configuration of the organization’s MCS.
We found that the budgeting process, the planning system, the information
infrastructure, and the organizational structure and culture were the elements
of the previous MCS that influenced the BSC implementation process.
Eventually, the BSC implementation led to important changes in the budgeting,
planning, reporting systems and processes. In order to explain these
findings, we briefly explored the main issues and factors accounting for the
scope and nature of the BSC’s impacts on Quinta da Aveleda. These issues
and factors were the mobilized organizational resources, the implementation
approach, the communication, and the organizational support.