BALANCED SCORECARD E O ACOMPANHAMENTO DO PLANO ESTRATÉGICO EM UMA ORGANIZAÇÃO PÚBLICA

Abstract

The objective of this study is to identify how the Governance structure affects the BSC at TJGO, analyzing the way in which this organization defines his performance measures and how it treats the data after the measurement. The research has as a problem to know which the form of use of the BSC methodology in relation to strategic planning and corporate governance actions of the Goiás State Court of Justice. The Balanced Scorecard has been widely used by several organizations as a management methodology indispensable to Governance Corporate, in order to establish action plans that include indicators and results. The research is exploratory and of a qualitative and interpretative nature, based on a case study. It is justified by the argument that organizations that use the BSC method tend to outperform, in efficiency and risk reduction, institutions without a formal approach to performance management. In order to carry out the study, a questionnaire was applied to civil servants in the sectors responsible for reviewing and monitoring the implementation of the Strategic Plan of a public agency in Goiânia-GO. The research reveals how the maturity stage of the governance structure is related to the effectiveness in the process of using the BSC at TJGO. The data obtained demonstrate that it is essential for the TJGO to foster the development of managerial competencies in its magistrates and civil servants, through training programs that address the limitations of each area, in addition to the pressing adoption of management by competencies and the mapping of professional profiles staff. The main contribution of this research is to encourage the dissemination of the importance of using the BSC to all levels of the TJGO governance network, as well as to instigate reflection on the horizontal organizational culture of the management elements.