DESAFIOS DA IMPLEMENTAÇÃO DO BALANCED SCORECARD NA GESTÃO ORÇAMENTÁRIA: ESTUDO DE CASO NO INSTITUTO FEDERAL DE EDUCAÇÃO CIÊNCIA E TECNOLOGIA DE GOIÁS (2013-2014)

Abstract

This research aims to identify the challenges in the implementation of the Balanced Scorecard (BSC) as a budget management tool at the Federal Institute of Education, Science and Technology of Goiás (IFG). The approach used was to qualitatively and quantitatively interpret, record, and understand the importance of a process of change. Therefore, the case study technique was used. As for modality, this was exploratory, descriptive and applied, and it aimed to raise bibliographic review about the topic to diagnose and map budgeting processes; log and identify the challenges of introducing change; and finally proposing the BSC. Moreover, it seeks to ascertain its importance before the managers and understand how and why this tool helps in managing the budget. Consequently, due to institutional purposes, BSC strategy map and budget were molded offering the alignment of strategies with a focus in the media, in order to ensure maximum, efficient and effective resource allocation. The research aimed to identify the challenges for the implementation of the BSC in the management of public budget and obtained results as issues of importance in the structure of the implementation, why and how the BSC can contribute. The main challenges identified were: to ensure the approval of managers; provide the appropriate structure; have trained leaders and multipliers; managing internal resistance; promote commitment; develop an implementation plan with defined responsibilities; promote training and deploying a system supporting information; prove the contribution of the BSC in the management of the budget through the reading of the performance indicators and composition of appropriate strategic objectives. This study addresses the application of the BSC in a process, or industry, in this case in the public budget, with the design of micro - departmental scorecard or scorecard, since there is limited literature on the BSC split by sectors. Therefore it is a contribution to the use of future research with a focus on BSC micro view, but with the macro. Therefore, instead of a single strategic map we suggest the use of departmental maps, strategically aligned to organizational maps.