Balanced Scorecard

Controlling Strategic Consistency

Gilberto Franco de Lima Júnior (Autor)

Buch | Softcover

68 Seiten

2023
Our Knowledge Publishing (Verlag)
978-620-5-94794-4 (ISBN)

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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.

Degree in Accounting Sciences from Potiguar University - UnP (2000), Specialization in Fiscal and Tax Audit from Potiguar University - UnP (2003) and Master in Production Engineering from the Federal University of Rio Grande do Norte - UFRN (2008). Professor in Higher Education for 20 (twenty) years.

Erscheinungsdatum	15.05.2023
Sprache	englisch
Maße	152 x 229 mm
Gewicht	113 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Logistik / Produktion
Schlagworte	Balanced Scorecard • Controllership • Strategy
ISBN-10	620-5-94794-3 / 6205947943
ISBN-13	978-620-5-94794-4 / 9786205947944
Zustand	Neuware