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The Use of the Balanced Scorecard as a Strategic Tool in Public Institutions: A Systematic Review

Author

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  • Juliana Verçosa de Freitas

    (Federal University of Amazonas, Brazil)

  • Marcelo Albuquerque de Oliveira

    (Federal University of Amazonas, Brazil)

  • Gabriela de Mattos Veroneze

    (Federal University of Amazonas, Brazil)

  • Marcelo Silva Pereira

    (Eldorado Research Institute, Brazil)

Abstract

Strategic Planning is one of the management tools most used by institutions that seeks to translate the organization's strategy, define its strategic objectives, identify the main existing bottlenecks and anticipate changes. The indicators are allies of planning and fundamental to the control of processes, because they make it possible to monitor goals, correct problems and propose alternatives for solving possible problems. Therefore, this research consists of verifying the actions outlined in strategic planning in the public sector, using the balanced scorecard tool. For that, a systematic literature review was used as the methodological procedure as the main theme the use of the BSC as a strategic management tool in the public sector. Around 2.003 articles relevant to the proposed theme were identified, selected from 2015-2020, of which 11 deal directly with the use of the BSC. As a result, the survey found the concern that public organizations have been demonstrating in perfecting their strategic plans by adapting the BSC to the reality of the public sector so that they provide better services to society.

Suggested Citation

  • Juliana Verçosa de Freitas & Marcelo Albuquerque de Oliveira & Gabriela de Mattos Veroneze & Marcelo Silva Pereira, 2021. "The Use of the Balanced Scorecard as a Strategic Tool in Public Institutions: A Systematic Review," European Journal of Business and Management Research, European Open Science, vol. 6(4), pages 26-33, July.
    • Handle: RePEc:epw:ejbmr0:v:6:y:2021:i:4:id:50924
    DOI: 10.24018/ejbmr.2021.6.4.924
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