Balanced scorecard no setor público: contributo do consultor de gestão

• Autor(a) principal: Borges, Vera
• Data de Publicação: 2015
• Outros Autores: Gomes, Patrícia, Fernandes, Maria José
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/11110/974
• topic: Balanced Scorecard; consultor de gestão; setor público; New Public Management; Teoria Institucional

This article intends to understand the motivations, benefits and difficulties inherent to Balanced Scorecard (BSC) adoption in the public sector from the perspective of the professionals who implement it - the management consultants. We chose a qualitative research based on semi-structured interviews with management consultants belonging to consulting companies operating in Portugal, with experience in the implementation of the BSC in the public and private sector. The results allowed concluding that the use of management consultants is advantageous on the BSC adoption. To overcome the difficulties in construction and continuity of the BSC in the public sector, the consultants presented some facilitating conditions that can contribute to the increased efficacy in the adoption and continuation of BSC.