A adoção do BSC para a mensuração do desempenho estratégico governamental : o caso do governo de Pernambuco

Abstract

Under a discussion about an evolutionary context of increasing social pressure for a better performance of government action, a topic that gains relevance concerns the adoption of strategic management mechanisms designed and disseminated among business enterprises; In particular, those related to strategic performance management, in which the Balanced Scorecard (BSC) takes center stage as a system of performance measurement of the most known and accepted. Since an adoption of the conceptual elements of BSC requires custom adaptation, domestication and reconfiguration, to integrate other concepts in use in organizations and to assimilate, make them meaningful and appropriate within specific organizational contexts, this study explores the case from the adoption of the BSC as methodological reference for the performance measurement of Pernambuco Government, analyzing the rational relations that integrate its conceptual elements with conceptual elements related to the planning and execution structure, in the process of measuring the strategic performance of public policies. This research makes it possible to make more explicit the relationships between elements of the conceptual structure of the government performance measurement system, which contribute synergistically to improved government performance, providing opportunities for broad understanding of the use of BSC as a methodological reference for performance measurement systems of public policys. The results indicate that the BSC methodology is adequate in the context of government management, with the potential to improve the performance of the government action to improve or maintain the quality level of public goods and services. Applicated by conceptual elements that form the rationality of its structure; the adoption of the BSC contemplates whole governmental strategy, however, this adoption does not reveal full fidelity to the original concepts, observed more clearly about perspectives and relationship of cause and effect, revealing customizations made by Government. As a perspective for future work, it is suggested the application of the research model in other governmental entities, with comparative purposes, extending possibilities for natural generalizations.