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O BALANCED SCORECARD E O ALINHAMENTO ESTRATÉGICO DA TECNOLOGIA DA INFORMAÇÃO: UM ESTUDO DE CASOS MÚLTIPLOS.

Authors :
Galas, Eduardo Santos
Rodrigues Ponte, Vera Maria
Source :
Revista Contabilidade & Finanças - USP. 2006, Issue 40, p37-51. 15p.
Publication Year :
2006

Abstract

In the age of information and knowledge, information technology (IT) has revealed to be an increasingly important area for companies. Thus, the alignment between IT and strategy has been a constant worry among scientists and executives. Literature presents the Balanced Scorecard (BSC) as a management instrument that allows the organization to align with its strategy. In this context, with a view to analyzing the impact of the implantation of BSC on strategic alignment factors of IT with business, from a management perspective, we carried out a qualitative-exploratory research through a multiple case study in companies that implanted BSC and have an IT area. Evidence was collected trough focal interviews, a semi-structured questionnaire, documents and direct observation. IT alignment factors were grouped in four categories: Social, Organizational, Planning and Behavioral. The results showed that the implantation of BSC provokes management changes that influence the four categories of IT alignment factors, transforming them into alignment facilitators and also contributing positively to the alignment between IT and the business. [ABSTRACT FROM AUTHOR]

Details

Language :
Spanish
ISSN :
15197077
Issue :
40
Database :
Academic Search Index
Journal :
Revista Contabilidade & Finanças - USP
Publication Type :
Academic Journal
Accession number :
21684675
Full Text :
https://doi.org/10.1590/s1519-70772006000100004