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

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

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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.
Published
2009-06-16
How to Cite
Igarashi, D. C. C., Igarashi, W., Gasparetto, V., & Martins, K. R. G. (2009). <b&gt;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
Issue
Vol 27 No 2 (2008)
Section
Original Articles

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