INSTITUTIONALIZATION OF THE BALANCED SCORECARD: THE CASE OF A BRAZILIAN ORGANIZATION
DOI:
https://doi.org/10.21680/2176-9036.2016v8n1ID6049Abstract
Organizations find themselves increasingly forced to innovate in the use of management tools to support the decision-making process in order to create a competitive advantage over your competitors. In this context, the Balanced Scorecard is seen as an assessment tool of corporate performance that goes beyond the accounting and financial indicators and helps to improve the management and monitoring of the organization's results, it focuses on strategic planning and organizational performance. This study aims to present the process of planning and BSC development and verify that this management tool is institutionalized in an organization of the electricity sector of southern Brazil. The study was conducted under the strategy of a case study and used data collected through documentary analysis and interviews. Not been checked enough elements to say that the tool is institutionalized, but this is internalized going further by an adoption period, even if the decision for the implementation occurred at a time of environmental change in the organization was inserted.
Keywords: BalancedScorecard. Institutionalization. Institutional Theory.
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