Considerations about the use of the Balanced Scorecard in the implementation and recasting process of organizational strategies

Abstract

This article aims at studying the relations existing between the dimension use (diagnosis and interactive) of the Balanced Scorecard (BSC) and the organizational strategies, in the context of managerial control, aiming to verify if the use of the BSC contributes to the implementation and revision of these strategies. This research is configured as a theoretical essay, based on bibliographic research, identifies and analyzes empirical studies that investigated the use of the BSC. It was found, through the literature that the BSC is potentially both as a system of diagnostic use as to use interactive, and may, with respect to this dimension, contribute to the implementation and the reformulation of the organizations strategies. However, the analysis of empirical research already carried out revealed little evidence of interactive use of the BSC and, in some cases, also the diagnostic use, which damages of the management process of the strategies. These findings suggest that use of the BSC does not contributed to the implementation and reformulation of organizational strategies, to the extent that the performance review system was not used in diagnosis and interactive way by companies that have adopted it. However, it is worth emphasizing that the found results are limited to the empirical studies surveyed.