Consistência das Estratégias de Instituições de Ensino Superior: Um Estudo baseado na Percepção dos Stakeholders utilizando-se do Balanced Scorecard
Author(s) -
Alexsandra Barcelos Dias,
Valquíria Aparecida dos Santos,
Aziz Xavier Beiruth
Publication year - 2016
Publication title -
revista de educação e pesquisa em contabilidade (repec)
Language(s) - English
Resource type - Journals
ISSN - 1981-8610
DOI - 10.17524/repec.v10i4.1445
Subject(s) - balanced scorecard , process management , sociology , political science , business
The strategic orientation of the company was conceived as a management tool known as the Balanced Scorecard (BSC), which aims to measure and monitor the strategy in action. The objective of this study was to verify the strategic consistency in the perception of the stakeholders at Private Higher Education Institutions (HEI), through the perspective of the Balanced Scorecard. The method used was a descriptive research, through a quantitative approach. Data were collected through a questionnaire, applied at four HEIs in the State of Minas Gerais, including directors / coordinators, teachers and students called stakeholders, to identify, based on a Balanced Scorecard model with four indicators in each perspective (financial, clients, learning and growth and internal processes), the consistency of the strategies as perceived by these groups. The main results pointed to a perception difference of the managers regarding the perspectives, with a greater degree of importance given to the perspective “Learning and Growth” and “Internal Processes”. The group of teachers attributed less importance to the “Customers” perspective. The main inconsistencies were found in the “Internal Processes” perspective. The “Financial” perspective presented less gaps when compared between the groups, which reveals a strategic inconsistency at the HEIs through the stakeholders’ perception. It is concluded that strategic consistency can contribute to organizational competitiveness, identifying the existence of alignment in the actions developed that result in greater efficiency for a competitive scenario according to its stakeholders.
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