BARREIRAS IMPOSTAS PELA CULTURA NA IMPLANTAÇÃO DE BALANCED SCORECARD EM UMA INDÚSTRIA DE ALIMENTOS

The purpose of this article is to explore the development of organizational culture barriers imposed by the implementation of Balanced Scorecards (BSC) through a comparative study in a large food industry. The article considers the approach of organizational culture by a systemic view, supported by the methodology developed by Peter Checkland - Soft Systems Methodology (SSM), with the creation of models for subsequent analysis of the relationships among the actors. The main identified cultural barrier was the failure of the knowledge transfer process. The authors propose the use of positive reinforcement for operators who are knowledge holders in order to spread it throughout the unit.