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Previous issue date: 2011-02-24 / Sabesp is the largest Brazilian basic sanitation company and one of the largest in the world, serving 26.7 million people in S??o Paulo. As a mixed capital company, it manages the dualism that exists between a business vision and another vision that is essential to public service. This complex situation has made Sabesp strive to find management mechanisms that would enable it to reconcile its strategic guidelines with its operational actions, and so, since 2004 it has been developing a Strategic Planning and Management Support Mechanism project of which Balanced Scorecard (BSC) is a part. It is known that despite the broad dissemination of BSC, its use remains controversial. The general objective of this research is to propose an evaluation model of the institutionalization of Balanced Scorecard by organizations. The research was conducted using the single case study methodology. Starting with New Institutional Sociology - NIS and from the concepts of institutionalization stages and comparative dimensions developed by Tolbert and Zucker, a model was proposed to evaluate the institutionalization of BSC in a given organization. The model not only places BSC in stages (pre-institutional, semi-institutional and total institutionalization), but also makes it possible to know each of the characteristics of BSC that associate it with this stage, as well as revealing the consequences that the stage has on BSC itself. Based on this, a methodology was structured by means of a research tool for an empirical study that enabled knowing the factors responsible for the institutionalization stage of BSC, and which was applied in the development of a study in the case of Sabesp. It can be concluded that BSC at Sabesp is part of a set of tools for managing the strategy that has not been limited to the model proposed by Kaplan and Norton and that at Sabesp the managers have a low level of agreement with the practices adopted in the organization compared to those proposed by their creators, especially those related to the third, fourth and fifth principles of BSC, so that an organization can be oriented for the strategy. The results show that the Sabesp BSC is at the semi-institutionalization stage in a process of deinstitutionalization, which could cause its discontinuation and loss of the benefits generated by it. / A Sabesp ?? a maior empresa de saneamento b??sico brasileira e uma das maiores do mundo. Atende a 26,7 milh??es de pessoas em S??o Paulo. Como companhia de capital misto vive a gest??o do dualismo existente entre uma vis??o de neg??cio e outra de servi??o p??blico essencial. Essa complexa situa????o fez com que a Sabesp buscasse encontrar mecanismos de gest??o que possibilitassem estabelecer a concilia????o de suas diretrizes estrat??gicas com as a????es operacionais e para tanto desde 2004 vem desenvolvendo um projeto de Planejamento Estrat??gico e Mecanismos de Suporte ?? Gest??o do qual o Balanced Scorecard (BSC) faz parte. Sabe-se que apesar da grande difus??o do BSC seu uso ainda ?? controverso. O objetivo geral desta pesquisa ?? o de propor um modelo de avalia????o da institucionaliza????o do Balanced Scorecard pelas organiza????es. A pesquisa foi desenvolvida por meio da metodologia do estudo de caso ??nico. A partir da Nova Sociologia Institucional (New Institutional Sociology - NIS) e dos conceitos de est??gios de institucionaliza????o e dimens??es comparativas desenvolvidos por Tolbert e Zucker, foi proposto um modelo para realizar a avalia????o da institucionaliza????o do BSC numa dada organiza????o. O modelo n??o somente enquadra o BSC em est??gios (pr??-institucional, semi-institucional e total institucionaliza????o), mas possibilita ainda conhecer de forma detalhada cada uma das caracter??sticas do BSC que o associam a esse est??gio, al??m de evidenciar as conseq????ncias que tal est??gio tem sobre o pr??prio BSC. Com base nele foi estruturada uma metodologia, por meio de um instrumento de pesquisa para um estudo emp??rico, que possibilitou conhecer os fatores respons??veis pelo est??gio de institucionaliza????o do BSC e que foi aplicado no desenvolvimento de um estudo de caso na Sabesp. Pode-se concluir que o BSC na Sabesp, faz parte de um conjunto de instrumentos para a gest??o da estrat??gia que n??o se limitou ao modelo proposto por Kaplan e Norton e que, na Sabesp, seus gestores t??m baixo n??vel de concord??ncia das praticas adotadas na organiza????o comparativamente ??s propostas por seus idealizadores, enfaticamente aquelas relacionadas aos terceiros, quarto e quinto princ??pios do BSC para que uma organiza????o esteja orientada para a estrat??gia. Os resultados apontam que o BSC da Sabesp se encontra no est??gio de semi-institucionaliza????o num processo de desinstitucionaliza????o o que pode causar sua descontinuidade e a perda dos benef??cios que s??o por ele gerados
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/474 |
| Date | 24 February 2011 |
| Creators | Russo, Paschoal Tadeu |
| Contributors | Parisi, Claudio, Guerreiro, Reinaldo, Nascimento, Auster Moreira |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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