O Balanced Scorecard como instrumento de aprendizagem estratégica

Abstract

The overall purpose of this research is to verify if the implementation of the managerial practice balanced scorecard stimulates the occurrence of strategic learning. The reasons for this study were the importance of strategic learning for company s survival and the emergent adoption of balanced scorecard by companies inside and outside Brazil. The methodology was literature review, hypothesis test trough a survey with companies which implemented balanced scorecard and case studies with two companies. The survey results confirmed the strong contribution of balanced scorecard for strategic learning, but an ambiguous contribution for emergent strategies, where it was observed the least growth and the single answers where there were intensity reduction for 9% of the interviewees. The case studies increased the understanding about what happens with new strategies emergence, once that the initial hypothesis was that balanced scorecard would make the strategy more rigid, it was clear that balanced scorecard has some interference in the moment of possible new strategies are evaluated by its owners. As a final concern, it is possible conclude that balanced scorecard implementation can simultaneously stimulate and do not stimulate the occurrence of strategic learning