IMPLANTAÇÃO DO BALANCED SCORECARD (BSC) SOB O ENFOQUE DA VELHA ECONOMIA INSTITUCIONAL EM UMA INSTITUIÇÃO DE ENSINO SUPERIOR DO ESTADO DO RS

Abstract

The study aimed to investigate the adoption of the BSC at a higher influence learning environment institutionalized concepts and are converted into new values, habits and routines in a in a higher educati on institution in the state of RS. To meet this objective, a descriptive, qualitative was conducted through case study through interviews with those involved in the BSC implementation process of the institution. The results indicated that the first conclus ion note is that the institutional dimension is as important as the technical - rational dimension in the conceptual model design phase of the system, simply not rationally plan the best concepts, routines and rules to implement a management system but have the conceptual basis in line with the guidelines of the institutional field of organization. It is noticed a conscious process of identifying institutional principles and the Balanced Scorecard coding specifying concepts and routines consistent with the in stitutional principles shared by institutional managers. The study contributes to a more adequate understanding of real phenomena of change and institutionalization of management systems from a conceptual framework becoming evident that the normative visio n is needed towards the adoption of best management practices, and the institutional vision has its importance in order to ensure the effective institutionalization of the idealized system.

Keywords

• balanced scorecard
• institutional theory
• educational institution