The contribution of the balanced scorecard to strategic alignment: a systematic literature review adapted for design science research

• Autor(a) principal: Rodrigues de Sousa, Sancler
• Data de Publicação: 2022
• Outros Autores: Tammela, Iara, Santos Ribeiro Cosenza, Harvey José
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Sistemas & Gestão
• Texto Completo: https://www.revistasg.uff.br/sg/article/view/1798

The Systematic Literature Review (SLR) approach is specifically focused on the sciences of the artificial (what has been produced, invented, or influenced by man), with a problem-solving focus that is not solely supported by the traditional social and natural sciences paradigm. The aim is to update the theoretical ballast of the Balanced Scorecard's (BSC) contribution to organizational strategic alignment through an RSL, adapted for Design Science Research (DSR) based studies. The adapted RSL was used for research employing DSR, a methodology based on Design Science that presents more suitable applicability for organizational problem-solving. It was found in this study that the BSC contributes to strategic alignment, especially concerning the ability to communicate the strategic priorities, translation, and operationalization of strategic objectives and the balancing and alignment between areas and departments towards a common goal. Moreover, it was observed that its role in motivational influence, awareness, and behavior of employees, besides the possibility of joint use with fuzzy logic for translating inaccuracies and vagueness associated with human thinking in decision-making. The RSL performed by only one person rather than a team of researchers and the reviewed articles are ontologically and epistemologically different. This may limit their comparability, considering the vagueness and imprecision of human thinking in decision-making processes (fuzzy logic); the influence of the BSC on coordinating employees by encouraging their motivation and communicating strategic priorities, and establishing awareness of organizational responsibility. In this context, the discussion on the strategic alignment provided by the BSC performance measurement system, which is still widely used and whose approach needs to be updated because it has existed for almost thirty years, and the incorporation of the fuzzy concept to solve organizational problems were deepened. Keywords: Strategy; Alignment; Balanced Scorecard; Design Science Research.