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|Título: ||Using the Balanced Scorecard as an added value of the organizational management: a case study of Finantial Management Institute of Portuguese Social Security|
|Autor: ||Evangelista, Jorge Manuel Torcato|
|Palavras-chave: ||Balanced Scorecard|
|Issue Date: ||18-Sep-2012|
|Resumo: ||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
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
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.|
|Descrição: ||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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