AVALIAÇÃO DAS POSSIBILIDADES DE IMPLANTAÇÃO DO BALANCED SCORECARD EM INSTITUIÇÕES DE ENSINO SUPERIOR

Abstract

Increased competition between Universities requires that managers of these institutions recognize the importance of seeking efficiency standards in its management. In this sense this work seeks to contribute to studies on the possibilities and limitations of applying the Balanced Scorecard in university of southern Brazil. The study had the goal to identify existing guidelines in the institution and the management informations and finaly provide guidelines for implementation of the management model. The research was done in two phases: the first phase was qualitative, exploratory design with which the procedures were performed archival research and field, through interviews with strategic managers. The second phase was quantitative descriptive with questionnaires applied to strategic and tactical management of the institution. The results demonstrate that the University has researched some preliminary guidelines for implementation of the BSC as the vision, mission and information about the organizational environment. Managers realize the importance of implementing a management model that outlines actions for the future competitiveness of the institution, but with adaptations considering the peculiar characteristics of this type of organization. The results also indicate that the university studied has more possibilities than limitations to the application of the model.

Keywords

• strategic management
• balanced scorecard
• universities