scholarly journals Sustainable management, balanced scorecard and small business: a systematic review and state of the art

2020 ◽  
Vol 11 (1) ◽  
pp. 156
Author(s):  
Marileide Barbosa ◽  
Juan Arturo Castañeda-Ayarza ◽  
Denise Helena Lombardo Ferreira
Keyword(s):  
Sustainable Development ◽  
Small Business ◽  
Balanced Scorecard ◽  
Sustainable Management ◽  
Business Management ◽  
Small Companies ◽  
Management Tools ◽  
Scientific Publications ◽  
The Balanced Scorecard ◽  
Whole Process

The Balanced Scorecard - BSC is a widely used tool in business management that allows implementing and controlling strategies. Today, in a context that demands efforts from all organizations for sustainable development, the BSC has become an excellent alternative to include sustainability in business management. However, when it comes to small business organizations, management tools like BSC and business sustainability face the greatest difficulties, barriers and limitations. Therefore, the objective is to map the frontier of knowledge that brings together sustainable management and BSC to small companies, allowing visualization of the paths covered and the ones to be taken through science. A systematic bibliographical research was developed identifying and analyzing the main scientific publications that intersect the themes mentioned above. The results show the need to increase research towards understanding and monitoring the transformation of small business management in terms of sustainable development. The importance of the use of management tools to improve the efficiency and effectiveness of the whole process has been confirmed, as well as that the BSC can play a relevant role. Thus, with this, researchers are expected to be more interested in the subject and more studies applied in small companies will come to be.

scholarly journals APLICAÇÃO DO BALANCED SCORECARD – (BSC) COMO FERRAMENTA DE GESTÃO GERENCIAL NUMA DISTRIBUIDORA DE INSUMOS AGRÍCOLAS DE MOSSORÓ-RN: um estudo de caso

Revista Foco ◽  
2016 ◽  
Vol 9 (1) ◽  
pp. 233
Author(s):  
Amanda Gomes De Assis ◽  
Rita Maria Gomes dos Santos
Keyword(s):  
Small Business ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Structured Interview ◽  
Management Tool ◽  
Small Company ◽  
Management Tools ◽  
The Balanced Scorecard ◽  
The City

As questões da globalização e da alta competitividade forçam as organizações a buscarem ferramentas de gestão que auxiliam na tomada de decisão e possibilitem longevidade e sustentabilidade. Esta situação manifesta-se tanto em grandes, pequenas e micro empresas, independente do ramo de atividade. É conveniente nesse cenário competitivo a implantação de ferramentas de gestão estratégicas como o Balanced Scrorecard (BSC), que é um sistema que deve ser implantado de acordo com a estratégia, visão e missão da empresa, com o intuito de colocar em prática o que está estabelecido nesses três pilares. Essa ferramenta está fundamentada em quatro perspectivas: financeira, cliente, processos internos e inovação e aprendizado. Este trabalho tem como objetivo apresentar uma proposta de implantação do BSC numa distribuidora de insumos agrícolas de Mossoró-RN e demonstrar que é possível implantar essa ferramenta de gestão numa pequena empresa. A metodologia aplicada qualifica-se como estudo de caso. As informações da empresa foram coletadas através de entrevista com o proprietário. Para o referencial teórico foi realizada uma pesquisa bibliográfica de caráter exploratório. Como resultados estão apresentados: as estratégias, os objetivos e os indicadores nas quatro perspectivas do BSC, evidenciando a possibilidade de implantação desse sistema de gestão numa pequena empresa. É importante ressaltar que algumas das ações sugeridas por esse trabalho, foram implantadas, proporcionando resultados satisfatórios. Changes on the world stage in terms of technology, economy, society, among others, forcing organizations to seek management tools that assist in the evaluation of their performance and enable longevity. It is appropriate in this competitive scenario the implementation of strategic management tools such as Balanced Scrorecard (BSC), which is a system that must be implemented according to the strategy, vision and mission of the company, in order to put into practice what is established in these three pillars. The issue proposed in this article is directed to check: the Balanced Scorecard applies a strategic management tool for a small business in the city of Mossoro-RN? It has the general objective to present a BSC implementation of a proposed distribution of established agricultural inputs in the city of Mossoro-RN. Specific objectives: to demonstrate the applicability of the BSC in a small company, and highlight the importance of non-financial aspects, adapting them to the company's strategy. The methodology applied qualifies as a case study. The company's information was collected through semi-structured interview with the owner. For the theoretical literature search was conducted exploratory. The results are presented: the strategies, objectives and indicators in the four BSC perspectives, highlighting the possibility of implementing this management system in a small business. It notes that some of the actions suggested by this work were established, providing satisfactory results.

scholarly journals IMPLANTAÇÃO DO BALANCED SCORECARD EM UMA INDÚSTRIA DE CERÂMICA VERMELHA

2018 ◽  
Vol 7 (2) ◽  
pp. 72
Author(s):  
Célio Gomes de Lima Júnior ◽  
Julianne das Chagas Gomes ◽  
José Guilherme Said Pierre Carneiro ◽  
José Sarto Freire Castelo
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Management Model ◽  
Managerial Control ◽  
Management Tools ◽  
The Balanced Scorecard ◽  
The Creation ◽  
Ceramics Industry ◽  
Red Ceramics

A implantação de ferramentas de gestão, como o Balanced Scorecard (BSC), envolve mudanças no controle gerencial de uma empresa em diversos aspectos, pois enfatiza a comunicação de estratégias e a criação de uma nova metodologia para o controle de desempenho. O objetivo deste estudo é realizar uma análise crítica sobre a aplicação do Balanced Scorecard em uma indústria de cerâmica vermelha, a partir da construção e da implementação dessa ferramenta de gestão em uma cerâmica localizada no município de Russas, Ceará. O estudo de caso revelou a necessidade de rever a gestão estratégica da empresa, em virtude da criação de mecanismos eficientes de alimentação dos indicadores pertencentes ao mapa estratégico, de modo a refletir sobre a situação da mesma, e por fim, garantiu que os gestores e funcionários estivessem alinhados com o modelo de gestão estratégica recém-implantado, a fim de que seja possível obter as vantagens propiciadas por este modelo de gestão. IMPLEMENTATION OF BALANCED SCORECARD IN A RED CERAMICS INDUSTRY ABSTRACT The implementation of management tools such as the Balanced Scorecard (BSC) involves changes in the managerial control of a company in several aspects, as it emphasizes the communication of strategies and the creation of a new methodology for performance control. The objective of this study is to perform a critical analysis on the application of the Balanced Scorecard in a red ceramics industry from the construction and the implementation of this management tool in a ceramics located in the municipality of Russas, Ceará. The case study revealed the need to review the strategic management of the company due to the creation of efficient mechanisms to feed the indicators belonging to the strategic map, in order to reflect on the situation of the company, and finally ensured that managers and employees were aligned with the newly implemented strategic management model, in order to obtain the advantages provided by this management model.

Human Resources in the Balanced Scorecard System

2011 ◽  
pp. 611-618
Author(s):  
Juha Kettunen
Keyword(s):  
Human Resources ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Development Project ◽  
Management Tools ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Future Situation ◽  
Organizational Levels ◽  
Administrative Units

Strategic planning is a matter of mapping the route between the perceived present circumstances and the desired future situation. Strategic management adapts higher education institutions (HEI) to their environment including educational policy, local demand for skilled labor, and other factors. The purpose of HEIs is to positively affect the development of society and the local community. The balanced scorecard approach developed by Kaplan and Norton (2001, 2004, 2006) is a framework for the communication and implementation of the strategy. The approach creates a shared understanding of the strategic plan by describing the plan using strategy maps, strategic objectives, measures and target values for the planning period (Niven, 2005). The balanced scorecard approach can be combined with other approaches and management tools. The purpose of this article is to report on a development project where the balanced scorecard approach was applied in the management information system MIS) of an HEI. The MIS integrates the different approaches of management into human resources (HR) planning. It is important that the balanced scorecard approach is supported by the MIS. This is especially critical in large organizations. Many administrative units and organizational levels emphasize the importance of automation enabling management to consistently aggregate the scorecards of lower organizational levels to the overall scorecard. The MIS with a portal is a valuable communication channel, information processor, management tool and the joint memory of the organization. The empirical part of the article describes the MIS of the Turku University of Applied Sciences (TUAS), where the MIS is based on strategic management and the balanced scorecard approach. The system integrates budgeting, action plans, HR planning and quality management. The data warehouse approach is used to capture data from the diverse source systems and to store the data in an integrated database. An MIS portal was developed to support the management process and be open to the personnel of the institution. The portal supports the dialogue and commitment of the personnel to the strategic outlines. The portal is open to management and the personnel of the institution.

scholarly journals Comprehensive Evaluation of Constructivist Methodologies from the Balanced Scorecard

2020 ◽  
Vol 36 (67) ◽  
pp. 16-30
Author(s):  
Néstor Eduardo Flórez Oviedo ◽  
Maria Camila Jimenez Tabares
Keyword(s):  
Balanced Scorecard ◽  
Process Management ◽  
Comprehensive Evaluation ◽  
Management Tools ◽  
The Balanced Scorecard ◽  
Administrative Management ◽  
Road Map ◽  
University Courses ◽  
University Course ◽  
The University

It is common to evaluate university courses through the opinion of those involved in the training process, responding to a Likert-type evaluation format to synthesize teaching performance. This research arises with the intention of comprehensively evaluating the development of a course, including all the actors involved in the academic process. The main objective of this research is to determine the effectiveness of the constructivist training method in the business administration program, being evaluated from the Balanced Scorecard (CMI) and other administrative management tools; from the perspective of the student, the entrepreneur, the institution and teaching. For the validation of this tool, it is applied in a course in the process area (Process Management) and is replicated in those where the constructivist methodology is applied within the University. For the study, a quantitative and qualitative analysis was used, supported by surveys and a checklist, carried out and evaluated by students (38) and four businessmen. This research presents as main result a road map that helps the dynamics of the evaluation of education in an integral way in each university course and at the same time contributes to improve the performance of the different actors involved in higher education.

scholarly journals The Alignment of Pay-For-Performance with the Strategy in Environment of Balanced Scorecard

2013 ◽  
Vol 12 (3) ◽  
pp. 151-182
Author(s):  
Kleber Albuquerque de Vasconcelos ◽  
Georgina Alves Vieira da Silva ◽  
Mário Teixeira Reis Neto ◽  
Kelly Soares Theotônio
Keyword(s):  
Organizational Performance ◽  
Balanced Scorecard ◽  
Pay For Performance ◽  
Individual Performance ◽  
Business Strategies ◽  
Management Tools ◽  
Economic Agents ◽  
The Balanced Scorecard ◽  
Compensation Management ◽  
Heavy Construction

According to Kaplan and Norton (1997) a fixed compensation no longer meets the diverse expectations of reward and remuneration of staff. In this scenario, the economic agents seek business management tools that allow connecting individual performance to organizational performance. Taking these in considerations, this study aims to analyze if the criteria for the use of pay-for-performance is in accordance with the organization's strategy expressed by the indicators and goals used in the Balanced Scorecard (BSC). A qualitative approach was through a field survey of descriptive character, using, for data collection, a structured questionnaire with open and closed questions. The sample consists of 17 Brazilian companies in three business segments (heavy construction, industry and technology / services) and leaders in the market in which they operate. The results showed that, although it was clear the use of indicators associated with the use of BSC, the pay-for-performance models studied did not included in a balanced way, the indicators associated with BSC. There is a dissonance between corporate rhetoric and practice and mainly, the non-recognition of compensation management as a tool for alignment and support business strategies

scholarly journals The relevance of learning and growth in organizations that adopt and do not adopt the BSC- characterization of the cultural profile

2018 ◽  
Vol 12 (33) ◽  
Author(s):  
Cidalia Oliveira ◽  
José Carlos Pinho ◽  
Anabela Silva
Keyword(s):  
Organizational Culture ◽  
Organizational Performance ◽  
Balanced Scorecard ◽  
Research Area ◽  
Management Tools ◽  
The Balanced Scorecard ◽  
Competitive Environments ◽  
Management Indicators ◽  
Measurement Tools

Organizational culture plays a key role, as it characterizes the way organizations behave, decide and guide their own success. Nowadays, due to highly competitive environments, performance is considered a leading concept in management. In the same vein, learning and growth are also important in order to fulfill the requirements related to the defined performance. Regarding the global competition that organizations increasingly face, there are a number of strategic measurement tools that support managers in their decisions. In this sense, the Balanced Scorecard (BSC) with its four perspectives, goes beyond the traditional management indicators as it monitors performance, promotes strategic alignment and fosters organizational communication. To put it another way, BSC is considered one of the most relevant strategic management tools to improve organizational performance. Despite the recognized relevance of this research area, this link of organizational culture with the BSC Learning and Growth perspective is yet unexplored. This study examines first the differences in organizational culture within organizations with and without the BSC. Second, the study focuses particularly on the learning and growth perspective in organizations with and without the BSC. Results indicate that organizations with the BSC are more receptive to Learning and Growth. A possible explanation for these results may be associated to the multinational level of the sampled organizations, which leverage Learning and Growth in higher proportions. 

Promoting sustainable development in higher education institutions: the use of the balanced scorecard as a strategic management system in support of green marketing

2020 ◽  
Vol 21 (7) ◽  
pp. 1477-1505
Author(s):  
Paulo Fuchs ◽  
Carlos Raulino ◽  
Diogo Conceição ◽  
Samara Neiva ◽  
Wellyngton Silva de Amorim ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Management System ◽  
Higher Education Institutions ◽  
Marketing Strategies ◽  
Green Marketing ◽  
Content Type ◽  
The Balanced Scorecard

Purpose Sustainability is understood as a complex and integrating area, involving the most diverse areas and fields of knowledge. Because of the innumerable socio-environmental challenges in the current scenario, a sustainable development that finds the necessary changes and advances for communities, industry and the various stakeholders involved is required. In this process of promoting sustainable development, universities stand out for being institutions capable of taking an analytical and questioning look at the directions of the society in which they are inserted and not just helping them to pursue them, serving as a model and living laboratory for the implementation of greener practices in cities. One of the actions that contributes to the consolidation process of a more sustainable university and the development of the green campus is the use of green marketing, understood as a set of all the practices that involve conventional marketing, focused on the search to reduce the negative impact or promote positive effects on the relationship between the institution and the environment. This paper aims, based on the balanced scorecard (BSC), to propose a strategic management tool as support for green marketing strategies, thus promoting, more quickly, the promotion of sustainable development in higher education institutions (HEIs). Design/methodology/approach Four universities were chosen, from the literature, in terms of best practices for sustainable development, where the main dimensions used by green marketing were mapped. Based on them, the BSC structure was adapted to enhance its strategies. Findings To achieve the objective of this work, this paper proposed an adaptation of the original BSC for better management of green marketing strategies for universities, based on four dimensions: community members, university members, product and strategy. Originality/value The main contribution of this paper is to propose a BSC as a strategic management system focused on the green marketing of universities to accelerate the promotion of sustainable development in HEIs.

scholarly journals A Study on Balanced Scorecard and Its Impact on Sustainable Development of Renewable Energy Organizations; A Mediating Role of Political and Regulatory Institutions

Risks ◽  
2021 ◽  
Vol 9 (6) ◽  
pp. 110
Author(s):  
Muhammad Rafiq ◽  
Saif Maqbool ◽  
José Moleiro Martins ◽  
Mário Nuno Mata ◽  
Rui Miguel Dantas ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Balanced Scorecard ◽  
Environmental Sustainability ◽  
Structural Equation ◽  
Political Influence ◽  
Equation Modeling ◽  
Path Modeling ◽  
Financial Loss ◽  
Statistical Tool ◽  
The Balanced Scorecard

Organizational strategic programs are continuously evolving and gaining the attention of policy makers in order to construct organizations’ ecological and socioeconomic systems. The purpose of this study is to examine the relationship between the balanced scorecard (BSC) and sustainable development involving the mediated effect of political and regulatory influence. To achieve the core objectives of the research, the quantitative (positivism) research method is applied. The goal of the current research is made possible through the quantitative method because of its objective nature of reality. A total of 320 questionnaires were distributed among the different levels of managers; 280 respondents returned the questionnaire. The data are analyzed through a modern statistical tool called Smart-PLS, Partial Least Squares (PLS) is high graphical user interference software that is used to calculate Structural Equation Modeling (SEM) through PLS path modeling. Factor analysis is conducted to eliminate the variables that have no contribution and to reduce the variables to obtain better results in regression. The implications are for energy organizations that are struggling to deal with sustainable development and these tools can help them to achieve their sustainability goals. The study concludes that the adoption of BSC is essential to ensure sustainable development regardless of its challenges. Moreover, consideration of meta-constitutional rules as political influence is important to understand and address in order to mitigate financial loss. In nutshell, the use of BSC is highly recommended to eliminate the routine problems and to ensure environmental sustainability.

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