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Title: Using the Balanced Scorecard as an added value of the organizational management: a case study of Finantial Management Institute of Portuguese Social Security
Authors: Evangelista, Jorge Manuel Torcato
Keywords: Balanced Scorecard
Management control
Performance evaluation
Issue Date: 18-Sep-2012
Abstract: This research is based on published documents by IGFSS and other relevant documents for this case-study, as well as data collected through an interview with the Coordinator of Core Quality and Management Control of Office of Management Support, we studied the impact of Balanced Scorecard (BSC) implementation in the organization performances. The purpose and motivation of this study is to increase the understanding of how the BSC is used in a public sector organization with the second biggest budget in Portugal, and how using it may add value. This case study is complex and materially relevant, in order to provide us information equally complex and materially relevant to answer the placed questions. This research was aimed at designing a working methodology to an unequivocal answer and conclusion to know if the utilization of the BSC was or not, one way to add value of the IGFSS organizational management, answering the following research questions: i. Were the performance evaluations made based on objectives set, evolved positively in the periods before, during and after BSC implementation? We checked if the performance made was <50PA or =50PA by periods, “not implemented” (years 2004 and 2005), “in implementation” (years 2006 and 2007) and “implemented” (years 2008-2010), by BSC perspectives and global average. We concluded that the worst performance results were during the “not implemented” period. We checked the correlations between all processes in all perspectives, based on this analysis we concluded that the performance of each process can be better if we can identify the correlations between them. ii. Will targets influence the performance obtained? We checked the correlation between the “goal” and “made”, in same QUAR indicator. Based in this research, we concluded there is a strong probability that indicate the influence of goals on the organizational results. iii. Did the number of employees influence the BSC performance achieved? We verified the correlation between the total number of employees and the “annual perspectives resume of performance made”. Based on this research we concluded that there is no statistical evidence that indicates that the performance obtained is correlated with the total number of employees. iv. Did the number of indicators influence the BSC performance achieved? We checked the correlation between the total number of indicators and the “annual perspectives resume of performance made”. We concluded that no statistical evidence exists that indicates that the performance obtained is correlated with total number of indicators.
Description: Dissertação de Mestrado em Controlo de Gestão apresentada à ESTG - Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Leiria.
Appears in Collections:Mestrado em Controlo de Gestão

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