Balanced Scorecard: a case study at the Federal University of Santa Catarina

Abstract

This study aims to suggest a strategic panel for the accounting department of the Federal University of Santa Catarina. Thus, an investigation was made into the current status of science regarding performance evaluation studies and the Balanced Scorecard model, based on its second principle, was found to be most appropriate for this context. Regarding the procedures, the study was conducted through a case study where data collection was done through semi-structured interviews and participant observation. As a result, the strategic panel was arrived at, which mapped the strategic objectives and their respective indicators, the current situation they are in, the goals to be achieved and what initiative is needed for this to the department through the survey of missions. , vision and values, as well as the SWOT Matrix. Finally, it is noteworthy that the tool used was approved by the department manager, proving to be an important tool for performance evaluation in the sector under study. It is also observed that the study contributed to the area by bringing the proposal of a BSC to the public area, with a different approach from the traditional one originally proposed.