Implementation of the strategy by using BSC: a case study in the brazilian public sector

Abstract

Nowadays, there are many studies on organizational performance, mainly associated with the private sector. In the last decades, however, the public sector has also been under pressure to improve its performance and show more transparency and assessment of results. In this context, some public institutions have sought after management practices from the private sector, among them the Balanced Scorecard (BSC). However, the academic literature on the public sector is relatively scarce, especially in the Brazilian context. In this sense, the objective of this paper consists of describing a case study of formulation and implementation of strategy in a Brazilian educational public institution, by using the methodology of Balanced Scorecard (BSC). The present paper, the strategic objectives and the measurement suggested are analyzed, evaluating the learning and growth perspective in more details. The results indicated differences with regard to the traditional BSC application to the private sector, in addition to difficulties regarding involvement of the employees, strategy deployment and the measurement of the suggested performance indicators. Keywords: Balanced Scorecard (BSC); performance measures; public sector.