A EVOLUÇÃO DO BALANCED SCORECARD - UMA COMPARAÇÃO COM OUTROS SISTEMAS.

This paper makes an analysis of the historical evolution of the Balanced Scorecard (BSC), comparing the evolution of this management tool with the evolution of his other contemporary tools. This analysis shows that the evolution experienced by the BSC will be closely related to the fact that the concept has always had, over time, and since its appearance, a wide practical application. We also aimed to analyze the effect that the use of this management tool introduced in the organizations management practices. The work was developed through an extensive analysis of the main texts published by the authors of the Balanced Scorecard and others who made important contributions to the subject in question as well as the finding on the fact that the concept always had developed with the contributions from empirical application, contributing to its spread and to this evolution. So we can conclude that the practical use of the concept has influenced the evolution of the Balanced Scorecard, this because it is clear that over time the use given to the BSC has evolved, and vice versa, the evolution of the tool did also changed its own scope, judging by recent developments. [ABSTRACT FROM AUTHOR]