The perception of Leadership in the Implementation of Organizational Strategies in the light of the BSC

Abstract

This study aims to understand the perception of leadership in the implementation of organizational strategies in the light of the BSC based on works (thesis and dissertations) published between the years 2005 to 2020. As theoretical support, the theme of leadership and strategic administration and the Balance Scorecard were addressed (BSC): definition and application. Of the 182 works submitted on the platform of the Brazilian Digital Library of Theses and Dissertations (2016), only 1 (one) thesis and another 10 dissertations made efforts to understand the opinion of management on the use of the tool. In the meantime, no studies were found that understood the effectiveness of the application within Brazilian organizations. What was found were case studies that dealt with the theme in isolation. This research is characterized as qualitative, whose data collection took place through the content analysis of the results of the works selected for analysis. Thus, the Balanced Scorecard demonstrates how the decisions of a given strategic business unit can produce effects not only on its own results, but also on the entire corporate strategy, relating and translating immediate actions with long-term objectives and goals, producing the necessary synergy to fulfill the organization's mission/vision.