Balanced Scorecard e aprendizagem organizacional: um estudo de caso em uma empresa pÃblica

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The Balanced Scorecard - BSC praises, in one of the five principles of a strategy oriented organization, the possibility of generating learning, mainly during the test of the underlying strategical hypothesis to the Strategical Map. This research investigates how the organizational learning process has happened during the development, implementation and use of a BSC Project, the importance of the BSC for the organizational learning, what the main difficulties found in order to make this learning possible are, and the actual profits verified by the organization. The double and triple loop learning models, developed by Chris Argyris and Fredy Kofman respectively, are used as reference. The research is descriptive and has been developed as a case study about organizational learning in a public company in process of adoption of BSC methodology, the Companhia Nacional de Abastecimento - Conab. Bibliographical support, Conab files and documents, and data supplied by Conab leaders involved with the BSC Project development and implantation have been used. The research produced the following results: an average capability was identified for the simple loop learning implementation. Regarding the double loop, there was not enough time for the strategical hypothesis test and, for the triple loop, the perception was that the adoption of BSC strengthened the institutional image and aggregated new values. Although it is still not capable of protecting the organization against environmental changes.

ASSUNTO(S)

aprendizagem de laÃo triplo administracao publica aprendizagem organizacional bsc organization learning aprendizagem de laÃo duplo empresa pÃblica; planejamento estratÃgico triple-loop learning bsc balanced scorecard balanced scorecard

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