Skip navigation
Veuillez utiliser cette adresse pour citer ce document : http://repositorio.unb.br/handle/10482/5987
Fichier(s) constituant ce document :
Fichier Description TailleFormat 
ARTIGO_BalancedScorecardPerformance.pdf115,6 kBAdobe PDFVoir/Ouvrir
Affichage complet
Élément Dublin CoreValeurLangue
dc.contributor.authorGomes, Ricardo Corrêa-
dc.contributor.authorLiddle, Joyce-
dc.date.accessioned2010-11-23T12:50:40Z-
dc.date.available2010-11-23T12:50:40Z-
dc.date.issued2009-
dc.identifier.citationGOMES, Ricardo Corrêa; LIDDLE, Joyce. The balanced scorecard as a performance management tool for third sector organizations: the case of the Arthur Bernardes foundation, Brazil. BAR, Braz. Adm. Rev. [online], v.6, n.4, p.354-366, 2009. Disponível em: <http://www.scielo.br/pdf/bar/v6n4/v6n4a06.pdf>. Acesso em: 17 nov. 2010. doi: 10.1590/S1807-76922009000400006.en
dc.identifier.urihttp://repositorio.unb.br/handle/10482/5987-
dc.description.abstractABSTRACT: The aim of this paper is to contribute to the theory of public management by presenting empirical evidence of using the Balanced Scorecard for third sector organizations. The research was conducted within an interpretive paradigm using an action research strategy. Data was collected through focus group and individual interviews and analyzed using interpretation and content analysis. The main limitation of this study lies in its application to a very singular type of organization that operates as a driver to improve the efficiency and nimbleness of other public organizations, although the methods employed here are very likely to be applicable to other kinds of organizations without adversely affecting the results. The findings corroborate Kaplan and Norton's (2001) suggestion that non-profit organizations should put customers at the top of their strategic maps. They also indicate that sponsors should be considered a strong stakeholder in the strategic plan, and need to be satisfied in order to ensure legitimacy and sustainability. Although some authors have suggested that an overall framework should be devised for an entire organization, the evidence indicates that developing a single Balanced Scorecard for each department promotes cooperation rather than competition and leads to synergy rather than fragmentation.en
dc.language.isoInglêsen
dc.rightsAcesso Abertoen
dc.titleThe balanced scorecard as a performance management tool for third sector organizations : the case of the Arthur Bernardes foundation, Brazilen
dc.typeArtigoen
dc.subject.keywordNon-profit sectoren
dc.subject.keywordThird-sector organizationsen
dc.subject.keywordBalanced scorecarden
dc.subject.keywordAction researchen
dc.subject.keywordCase studiesen
dc.identifier.doihttps://dx.doi.org/10.1590/S1807-76922009000400006en
dc.description.unidadeFaculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)pt_BR
dc.description.unidadeDepartamento de Administração (FACE ADM)pt_BR
Collection(s) :Artigos publicados em periódicos e afins

Affichage abbrégé " class="statisticsLink btn btn-primary" href="/handle/10482/5987/statistics">



Ce document est autorisé sous une licence de type Licence Creative Commons Creative Commons