Balanced scorecard: empirical study in Brazil

Abstract

The present assignment aims to study the application of the Balanced Scorecard in Brazil and has as its objective: to ascertain the degree of knowledge of this method; to determine its rate of utilization in the companies of this group; to assess the existence or not of the relation between the level of the strategic alignment of each company and the use of the Balanced Scorecard; to test the theory which affirms that there is a relation between the use of this method and the dimension of the organizations. Concludes through the information collected, that the rate of knowledge of the system is high, the degree of utilization of the tool is likened to that which was verified in the theory and reaches almost half of the participating companies. It was not possible to find data which affirms that there is a relation between the use of the system and the level of strategic alignment of the organizations and evidence was not obtained which supports that there is a relation between the dimension of the company and the use of the Balanced Scorecard.