Balanced Scorecard: Controlling Strategic Consistency

This book investigates in an exploratory way the idea of strategic consistency using as a tool for its verification a modeling of the performance indicators of a private Higher Education Institution in the Balanced Scorecard (BSC) approach. It is made a review of the conceptual models of hierarchy of the BSC perspective and studies in higher education institutions in Brazil and worldwide. From a BSC model with three indicators in each perspective is made a case study with directors and coordinators of a private HEI and performed a descriptive and multivariate analysis with cluster analysis. The main results point to a different perception of managers regarding the importance of the different perspectives, with a higher degree of importance given to the Learning and Growth and Process perspectives than to the Customer and Financial perspectives. In this prism, we found that in particular, the financial perspective had a perceived importance significantly lower than the other perspectives, which reveals a strategic inconsistency in the HEI management in terms of the managers' perception about the hierarchy of perspectives.

Autorentext

Diplôme en sciences comptables de l'université de Potiguar - UnP (2000), spécialisation en audit fiscal de l'université de Potiguar - UnP (2003) et master en ingénierie de la production de l'université fédérale du Rio Grande do Norte - UFRN (2008). Professeur dans l'enseignement supérieur depuis 20 (vingt) ans.