Public management through the balanced scorecard strategy maps: a case study of the Theatre Floripa Festival Isnard Azevedo

• Autor(a) principal: Petri, Sérgio Murilo
• Data de Publicação: 2024
• Outros Autores: Rosa, Marcelo Medeiros da, Bernardo, Fabiano Domingos, Bianco, Patrícia
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2097
• topic: Gestão pública; Gestão estratégica; Gestão orçamentária; Mapas estratégicos; Balanced Scorecard.; Public management; Strategic management; Budget management; Strategy maps; Balanced scorecard.

The improvement in the management issue is imminent in the Public Service, making managers search for new ways of management in order to achieve the ultimate goal of the state - attend on the needs of the population. The adequacy of the strategic guidelines with organizational processes allows the identification, the understanding and the coordination of administrative processes efficiently, providing compliance with the constitutional principles of Public Administration. Aiming at contributing to this discussion, this article proposes the use of the Balanced Scorecard Strategy Map for improvement and refinement of the budgetary and strategic management of public entities. Regarding methodological aspects, the study presents a scientific exploratory feature, with a qualitative approach and it is classified as a case study. The research instruments were documental analysis, a questionnaire answered by the directory board of the Fundação Cultural de Florianópolis Franklin Cascaes (FCFFC) and the coordinating board of the Floripa Theatre Festival Isnard Azevedo. Besides that, the entity and the 18th edition of the event (in 2011) received technical visits for observation. Throughout the study, the advantages of adapting the Balanced Scorecard in the public sphere through the construction of Strategic Map of the festival were clearly evidenced. They allow interaction among the four perspectives - financial, customers, internal processes and learning and growth, as well as the FCFFC mission and awareness of the tool role as a guide for making strategic and budget decisions for the event and the organization itself.