Contributions of Organizational Performance Measurement Model Performance Prism to the Balanced Scorecard: a study from the stakeholder’s perspective

• Autor(a) principal: da Silva Jr, Sady Darcy
• Data de Publicação: 2013
• Outros Autores: Luciano, Edimara Mezzomo, Testa, Maurício Gregianin
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Ciências da Administração
• Texto Completo: https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2013v15n37p136

Measuring the organizational performance is a big challenge to companies. Thus, we should highlight the organizational performance measurement model Balanced Scorecard (BSC). However, the Performance Prism (PP) model emphasizes the organizational stakeholders and states that BSC treats them in a superficial way, giving more importance to the shareholders and the customers. The objective of this research is to identify the PP contributions to the BSC, from the stakeholders perspective. With this objective, a semi-structured script to the interviews was applied to professionals of the strategic area. In parallel, the structure of the models was compared to enrich the results, as well as to complement the analysis of the perceptions of respondents. The results were very relevant given important contributions of the PP to the BSC, opposing the original criticisms of the PP. These criticisms became questionable through the perception of respondents and the comparison between the models.