Contabilidade gerencial: um estudo sobre a contribuição do Balanced Scorecard. / Managerial accounting: a study on the contribution of Balanced Scorecard.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2001

RESUMO

This dissertation argues that the Balanced Scorecard is not a simple reproduction of established knowledge, although some authors have assured the opposite. Rested on criteria extracted from texts written by Profs. Fernando Henrique Cardoso and Sérgio de Iudícibus, this dissertation supports that the Balanced Scorecard is an original contribution to the management accounting literature, not in function of dealing with new issues, but in function of rethinking old knowledge, stressing points that were forgotten or misunderstood, and making explicit the linkages among vital points that were not clear articulated in literature. The Balanced Scorecard indicates how this established knowledge can be applied in nowadays to support/fill the requirements of a more competitive environment faced by companies. The Balanced Scorecard, in consequence, increases the understanding of the theme "linking strategy to action". The translation of complex themes in a particular arrangement, which facilitated the integration of software and consulting firms, in an environment anxious for new managerial tools, added to the fact that the difficulties to define an adequate standard of measurements, to implement the Balanced Scorecard and to link it to the reward system were underestimated, lead it to become a fad. Problems in teaching accounting pointed out by Wickhan Skinner and by David Allen and the lack of a general theory, pointed out by John Kay, are insights that can help to understand the linkage between the Kaplan &Norton contribution and its vulgarization.

ASSUNTO(S)

decision support system strategic management balanced scorecard performance measurement sistema de suporte à decisão gestão estratégica contabilidade gerencial desempenho - mensuração managerial accounting

ACESSO AO ARTIGO

Documentos Relacionados