Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio

Detalhes bibliográficos
Autor(a) principal: SILVA, Maria Daniella de Oliveira Pereira da
Data de Publicação: 2010
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UFRPE
Texto Completo: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/4586
Resumo: The business expansion and international competitiveness are forcing companies us to rethink their spending. Thus, sustainability has become widespread, and models in order to corroborate the sustainability business, were created as proposals for Balanced Scorecard sustainable. In this context, this study aimed to analyze the characteristics of the models of Balanced Scorecard-BSC structured as terms of sustainability for companies operating in agribusiness. This way, among the possibilities of developing models for BSC were analyzed the models that had the proposed establishment of a specific BSC focused on aspects related to corporate sustainability. For this, was initially conducted a survey of models of BSC within the literature related to strategic BSC. Thus, there were 46 papers that did the presentation of models, of which 3 articles were classified as proposed creation of specific models of BSC sustainable. Then was performed a content analysis of three models selected by evaluating the frequency of words in order to characterize the structure, assumptions, goals, results and main criticism of the models. To analyze the characteristics of the models also we performed an analysis of Strengths, Weaknesses, Opportunities and Threats- SWOT, which were raised on favorable and unfavorable aspects of Indoor and outdoor models. Based on the analysis results content and SWOT analysis with the theories related to BSC sustainable were characterized and analyzed the characteristics of the models BSC sustainable for companies operating in agribusiness, thus using methodology of grounded theory procedure. Thus, the study was characterized as a qualitative study. Therefore, the characteristics of BSC models for companies operating in agribusiness should be related to the inclusion of perspectives that meet sustainability and management process. They should make use of the BSC, sustainability and ISO 14001 for structuring of the models, so that the operationalization of the model enables the company to assess its corporate sustainability, and objectives should be focused on integrating financial and non financial derivatives strategies in order to balance the measures to the achievement of corporate sustainability.
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spelling CALLADO, Antônio André CunhaAMORIM, Tânia Nobre Gonçalves FerreiraALBUQUERQUE, José de LimaCÂMARA, Renata Paes de Barroshttp://lattes.cnpq.br/6961837541888576SILVA, Maria Daniella de Oliveira Pereira da2016-06-02T14:20:47Z2010-10-04SILVA, Maria Daniella de Oliveira Pereira da. Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio. 2010. 162 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/4586The business expansion and international competitiveness are forcing companies us to rethink their spending. Thus, sustainability has become widespread, and models in order to corroborate the sustainability business, were created as proposals for Balanced Scorecard sustainable. In this context, this study aimed to analyze the characteristics of the models of Balanced Scorecard-BSC structured as terms of sustainability for companies operating in agribusiness. This way, among the possibilities of developing models for BSC were analyzed the models that had the proposed establishment of a specific BSC focused on aspects related to corporate sustainability. For this, was initially conducted a survey of models of BSC within the literature related to strategic BSC. Thus, there were 46 papers that did the presentation of models, of which 3 articles were classified as proposed creation of specific models of BSC sustainable. Then was performed a content analysis of three models selected by evaluating the frequency of words in order to characterize the structure, assumptions, goals, results and main criticism of the models. To analyze the characteristics of the models also we performed an analysis of Strengths, Weaknesses, Opportunities and Threats- SWOT, which were raised on favorable and unfavorable aspects of Indoor and outdoor models. Based on the analysis results content and SWOT analysis with the theories related to BSC sustainable were characterized and analyzed the characteristics of the models BSC sustainable for companies operating in agribusiness, thus using methodology of grounded theory procedure. Thus, the study was characterized as a qualitative study. Therefore, the characteristics of BSC models for companies operating in agribusiness should be related to the inclusion of perspectives that meet sustainability and management process. They should make use of the BSC, sustainability and ISO 14001 for structuring of the models, so that the operationalization of the model enables the company to assess its corporate sustainability, and objectives should be focused on integrating financial and non financial derivatives strategies in order to balance the measures to the achievement of corporate sustainability.A expansão empresarial e a competitividade internacional levaram as empresas a repensar nos seus dispêndios. Com isso, a sustentabilidade passou a ser difundida, e modelos no sentido de corroborar com a sustentabilidade empresarial, foram criados, como as propostas de Balanced Scorecard sustentável. Neste contexto, o presente estudo teve o objetivo de analisar as características dos modelos de Balanced Scorecard-BSC estruturados sob a ótica da sustentabilidade para empresas que atuam no agronegócio. Dessa forma, dentre as possibilidades de elaboração de modelos de BSC, foram analisados os modelos que tinham a proposta de criação de um BSC específico voltado para aspectos relacionados à sustentabilidade empresarial. Para isso, inicialmente foi realizado um levantamento dos modelos de BSC, dentro da literatura relacionada ao BSC estratégico. Assim, foram encontrados 46 artigos científicos que faziam a apresentação de modelos, dos quais 3 artigos foram classificados como proposta de criação de modelos específicos de BSC sustentável. Em seguida foi realiza uma análise de conteúdo, dos 3 modelos selecionados, avaliando a freqüência das palavras, no sentido de caracterizar a estrutura, os pressupostos, os objetivos, os resultados e as principais críticas dos modelos. Para analisar as características dos modelos, também foi realizada uma análise de Strengths, Weaknesses, Opportunities and Threats -SWOT, na qual foram levantados os aspectos favoráveis e desfavoráveis dos ambientes internos e externos dos modelos. Com base nos resultados da análise de conteúdo e da análise de SWOT junto às teorias relacionadas ao BSC sustentável foram caracterizadas e analisadas as características dos modelos de BSC sustentável para empresas que atuam no agronegócio, utilizando assim a metodologia de procedimento grounded theory. Dessa forma, o estudo foi caracterizado como um estudo qualitativo. Portanto, as características dos modelos de BSC para empresas que atuam no agronegócio devem estar relacionadas à inclusão de perspectivas que atendam à sustentabilidade e ao processo de gestão. Devem fazer uso do BSC, sustentabilidade e ISO 14001 para estruturação dos modelos, de forma que a operacionalização do modelo possibilite que a empresa avalie a sua sustentabilidade empresarial, e os objetivos deverão ser voltados para integrar medidas financeiras e não financeiras derivadas das estratégias, de forma a equilibrar as medidas para a obtenção da sustentabilidade empresarial.Submitted by (edna.saturno@ufrpe.br) on 2016-06-02T14:20:47Z No. of bitstreams: 1 Maria Daniela Oliveira Pereira da Silva.pdf: 902477 bytes, checksum: fe9b8c0a079f3c9272b0b9497758b36a (MD5)Made available in DSpace on 2016-06-02T14:20:47Z (GMT). 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dc.title.por.fl_str_mv Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio
title Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio
spellingShingle Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio
SILVA, Maria Daniella de Oliveira Pereira da
Sustentabilidade
Balanced Scorecard Sustentável
Agronegócio
Sustainability
Balanced Scorecard Sustainable
Agribusiness
OUTROS::ADMINISTRACAO RURAL
title_short Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio
title_full Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio
title_fullStr Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio
title_full_unstemmed Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio
title_sort Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio
author SILVA, Maria Daniella de Oliveira Pereira da
author_facet SILVA, Maria Daniella de Oliveira Pereira da
author_role author
dc.contributor.advisor1.fl_str_mv CALLADO, Antônio André Cunha
dc.contributor.referee1.fl_str_mv AMORIM, Tânia Nobre Gonçalves Ferreira
dc.contributor.referee2.fl_str_mv ALBUQUERQUE, José de Lima
dc.contributor.referee3.fl_str_mv CÂMARA, Renata Paes de Barros
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/6961837541888576
dc.contributor.author.fl_str_mv SILVA, Maria Daniella de Oliveira Pereira da
contributor_str_mv CALLADO, Antônio André Cunha
AMORIM, Tânia Nobre Gonçalves Ferreira
ALBUQUERQUE, José de Lima
CÂMARA, Renata Paes de Barros
dc.subject.por.fl_str_mv Sustentabilidade
Balanced Scorecard Sustentável
Agronegócio
topic Sustentabilidade
Balanced Scorecard Sustentável
Agronegócio
Sustainability
Balanced Scorecard Sustainable
Agribusiness
OUTROS::ADMINISTRACAO RURAL
dc.subject.eng.fl_str_mv Sustainability
Balanced Scorecard Sustainable
Agribusiness
dc.subject.cnpq.fl_str_mv OUTROS::ADMINISTRACAO RURAL
description The business expansion and international competitiveness are forcing companies us to rethink their spending. Thus, sustainability has become widespread, and models in order to corroborate the sustainability business, were created as proposals for Balanced Scorecard sustainable. In this context, this study aimed to analyze the characteristics of the models of Balanced Scorecard-BSC structured as terms of sustainability for companies operating in agribusiness. This way, among the possibilities of developing models for BSC were analyzed the models that had the proposed establishment of a specific BSC focused on aspects related to corporate sustainability. For this, was initially conducted a survey of models of BSC within the literature related to strategic BSC. Thus, there were 46 papers that did the presentation of models, of which 3 articles were classified as proposed creation of specific models of BSC sustainable. Then was performed a content analysis of three models selected by evaluating the frequency of words in order to characterize the structure, assumptions, goals, results and main criticism of the models. To analyze the characteristics of the models also we performed an analysis of Strengths, Weaknesses, Opportunities and Threats- SWOT, which were raised on favorable and unfavorable aspects of Indoor and outdoor models. Based on the analysis results content and SWOT analysis with the theories related to BSC sustainable were characterized and analyzed the characteristics of the models BSC sustainable for companies operating in agribusiness, thus using methodology of grounded theory procedure. Thus, the study was characterized as a qualitative study. Therefore, the characteristics of BSC models for companies operating in agribusiness should be related to the inclusion of perspectives that meet sustainability and management process. They should make use of the BSC, sustainability and ISO 14001 for structuring of the models, so that the operationalization of the model enables the company to assess its corporate sustainability, and objectives should be focused on integrating financial and non financial derivatives strategies in order to balance the measures to the achievement of corporate sustainability.
publishDate 2010
dc.date.issued.fl_str_mv 2010-10-04
dc.date.accessioned.fl_str_mv 2016-06-02T14:20:47Z
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dc.identifier.citation.fl_str_mv SILVA, Maria Daniella de Oliveira Pereira da. Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio. 2010. 162 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.
dc.identifier.uri.fl_str_mv http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/4586
identifier_str_mv SILVA, Maria Daniella de Oliveira Pereira da. Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio. 2010. 162 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.
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