Análise dos Fatores Críticos de Sucesso na implementação do Balanced Scorecard na Faculdade de Odontologia da Universidade Federal de Goiás.

Abstract

This study aimed to analyze the critical success factors in implementing the balanced scorecard (BSC) in dental school (FO) of the Federal University of Goiás (UFG). For this purpose, the survey addressed three main areas: the context of universities, especially the federal universities, from the adopted management models and strategies established under the aegis of an uncertain environment, viewed through the Restructuring and Expansion Plan of Federal Universities - REUNI; the use of strategic planning and balanced scorecard to assist managers in their decision making, given the same be considered an organizational alignment tool, and that translates strategy into action, leveling the main perspectives towards achieving the goals established; and, finally, the restrictive factors and drivers in implementing the BSC, with strong emphasis on barriers to college to achieve their major purposes. Based on these, the central question that conducted the research was: What are the critical success factors in implementing the BSC and how to express their (s) influence (s) regarding the management? In this sense, the case study in question sought to identify a priori the views expressed in the main documents of the UFG and FO, with regard to the management model adopted from its guidelines strategies; then questionnaires were given to managers linked to organs and Pro-Rectors of UFG as well as interviews with the managers of the FO in order to highlight his views on the BSC. It is noteworthy that the case study has qualitative and quantitative analysis, because it is a census survey, where it was used 100% (one hundred percent) of the participants considered essential to achieving the established objectives. After the analysis, it was found that 52.17% of respondents consider human barrier as the main limiting factor, along with the problem of human resources (34.78%); and that the main driving factor is the commitment of senior management (47.83%), crucial for the implementation of the BSC happen effectively; In summary, the study revealed that the college has a number of critical issues, but that the human factor should be a priority in the conduct of strategies that favor the search for collective / participatory work, converging to a harmonious environment whose focus is to offer the best services to students and society.