BALANCED SCORECARD AND LEARNING ORGANIZATION: CASE STUDY

• Autor(a) principal: Oliveira, Helena Costa
• Data de Publicação: 2012
• Outros Autores: Rodrigues, Lúcia Lima, Eiriz, Vasco
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2843
• topic: Balanced Scorecard. Learning Organization. Strategic Management. Organizational Environment.; Balanced Scorecard. Organizaciones de Aprendizaje. Gestión Estratégica. Entorno Organizacional.; Balanced Scorecard; Organizações de Aprendizagem; Gestão Estratégica; Ambiente Organizacional.

Balanced Scorecard (BSC) is an answer to the demands of the current social and economic reality, in a process that seems to favor the learning development in organizations. In this paper this presumption is analyzed. For that, twelve essential features of a learning organization have been determined, analyzed under three categories, grouped in a grid of perception; the BSC concept was also analyzed critically, in the light of these features. Accordingly to the grid, the studied company is characterized in two distinct moments: before starting the BSC project and eighteen months after its beginning. Comparing these two moments, it was assessed how its capacity of organizational learning has evolved. It is concluded that this ability has been developed: the company improved as a learning organization, essentially when observed under two of the proposed categories: organizational environment and leadership.