Strategy Map and panel performance: a study of a company of great Florianopolis

Authors

  • Deisy Cristina Corrêa Igarashi Universidade Federal de Santa Catarina Author
  • Wagner Igarashi Universidade Estadual do Oeste do Paraná Author
  • Valdirene Gasparetto Universidade Federal de Santa Catarina Author
  • Kátia Regina Gil Martins Author

DOI:

https://doi.org/10.4025/enfoque.v27i2.7276

Keywords:

Balanced Scorecard, Strategic Communication, Management Process

Abstract

Attaining a competitive advantage through strategic communication is an object of researchers and organizations.In this context, the Balanced Scorecard (BSC) stands out by assisting in strategy implementation, evaluatingfinancial and non-financial aspects. This study aimed to build a BSC for a real estate organization inFlorianopolis, through a participative process, observing that the BSC assists in the optimization of strategicplanning. This research is characterized as descriptive, and adopts two inquiry techniques: (a) bibliographyresearch, in which it rescues concepts related to the subject (perspectives, strategic maps and performancepanel); and (b) the Delphi technique, adopted in communicating the BSC, which consists of a participativeprocess, where the objectives are repeated on each round, so that the participants re-value their answers andjustify them. As a result, the strategic map and performance panel were built, contemplating the elements ofthe mission translation, making possible a more effective structure and language in the mission and strategycommunication.

Downloads

Download data is not yet available.

Author Biographies

  • Deisy Cristina Corrêa Igarashi, Universidade Federal de Santa Catarina
    possui graduação em Bacharel em Ciências Contábeis pela Universidade Estadual de Maringá (2001), mestrado em Contabilidade (2007) e em Engenharia de Produção (2003) pela Universidade Federal de Santa Catarina. Cursa doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina. Atua como docente na Universidade Estadual do Oeste do Paraná. Tem experiência na área de Contabilidade, com ênfase em Contabilidade Gerencial, atuando principalmente nos seguintes temas: capital intelectual, gerenciamento, goodwill e avaliação de desempenho.
  • Kátia Regina Gil Martins
    Pós-Graduada em Administração pela Faculdade Estácio de Sá de Santa Catarina.

Downloads

Published

2009-06-16

Issue

Vol. 27 No. 2 (2008)

Section

Original Articles

License

DECLARATION OF ORIGINALITY AND COPYRIGHTS

I Declare that current article is original and has not been submitted for publication, in part or in whole, to any other national or international journal. 

The copyrights belong exclusively to the authors. Published content is licensed under Creative Commons Attribution 3.0 (CC BY 3.0) guidelines, which allows sharing (copy and distribution of the material in any medium or format) and adaptation (remix, transform, and build upon the material) for any purpose, even commercially, under the terms of attribution.

Read this link for further information on how to use CC BY 3.0 properly.

 

How to Cite

Igarashi, D. C. C., Igarashi, W., Gasparetto, V., & Martins, K. R. G. (2009). Strategy Map and panel performance: a study of a company of great Florianopolis. Enfoque: Reflexão Contábil, 27(2), 09-20. https://doi.org/10.4025/enfoque.v27i2.7276