Ricardo Vinícius Dias Jordão

A Study on the Use of the Balanced Scorecard for Strategy Implementation in a Large Brazilian Mixed Economy Company

The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. Based on a case study in Brazil, the research innovates on analyzing BSC use and contributions to translate a company’s strategy (which requires bringing together different views) into objectives and goals aligned to the four BSC perspectives: financial, learning and growth, improvement of internal processes and customer. The results point out that: (1) BSC, when used as part of a MCS, provides effective improvement of the strategy implementation process and its diffusion across the different organizational levels; (2) in the company under analysis, the performance evaluation integrated qualitative, financial and productive dimensions; (3) BSC appeared as an important tool in strategy conception and implementation; and (4) BSC enables to translate the company’s strategy into objectives and goals aligned to the financial, learning and growth, improvement of internal processes and customer perspectives.

Knowledge management and intellectual capital in networks of small- and medium-sized enterprises

Purpose The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC). Design/methodology/approach The paper reviews literature on KM, IC and networks theories. The role of SMEs networks on KM and IC was discussed, analysing previous studies that supported the proposition of the model in question. In such model SMEs networks are seen as knowledge networks which are analysed in terms of the network formation process, the context, the strategy, the organisational culture and the stimuli for the sharing of knowledge. KM is observed in terms of knowledge creation, systematisation and sharing. Finally, IC encompasses human capital, structural capital and relational capital. It is noteworthy that KM and IC were considered deeply and closely related. Findings The conclusions obtained help to fill an important gap in the management, accounting, KM and IC literature, showing that the processes of creating, acquiring, maintaining, systematising and sharing information and knowledge and IC generation in SMEs networks can be influenced by the network formation process, by the organisational context, as well as by the strategy, organisational culture and stimuli to sharing knowledge. Research limitations/implications The paper provides a theoretical contribution by increasing understanding of the effect of SMEs networks on KM and IC practices – an understanding still at the early stages in the literature. Moreover, the originality of the model proposed extends the relevance of this research, as the literature does not contain a sufficiently established and tested approach that simultaneously provides a clear view of the relations between SMEs, networks, KM and IC, highlighting how SMEs can use networks as a strategy to achieve a more effective management of the knowledge assets forming IC. So, the paper offers several avenues for future research. Practical implications Based on previous empirical research, it was perceived that the original model presented in this paper is consistent, collaborating to improve management practice, providing a competitive benchmarking process. This can allow analysts, managers and other decision makers, by using SMEs networks to improve organisational performance, innovation, sustainability, competitiveness and value. Originality/value The paper presents an innovative theoretical-conceptual model focussed on the role of SMEs networks on KM and IC, indicating a strong link between the former and the latter in such enterprises in terms of performance, innovation, sustainability, competitiveness and value, an issue whose understanding, although quite relevant, is still incipient in the literature.

Performance measurement, intellectual capital and financial sustainability

One of the main contemporary challenges in organisations is finding ways of measuring their intellectual capital (IC), and its effects on competitiveness and financial sustainability. The purpose of this paper is to analyse the influence of IC on the long-term financial performance of Brazilian companies.,Considering that previous studies have not been able to explain the role of IC in financial sustainability (measured by long-term corporate performance), this paper attempts to fill this gap by means of a quantitative, descriptive and applied study. Based on the theories of knowledge management, accounting and finance, the authors have undertaken a study of the companies listed on the BMF the more intangible-intensive public companies listed on the BMF and that IC helps increase financial performance, systematically, over time.,Contributions of the following types were sought: theoretical (increasing an understanding of the effects of IC on business performance from a long-term perspective – an understanding that is still only incipient in the management literature); and empirical (increasing an understanding of the role of IC in the differentiation of companies, in organisational profitability and on the return on applications of resources).,The original proposal for the measurement of financial performance presented in this paper proved to be valid and consistent, complementing what is known about the subject under examination, contributing to the improvement of management theory and practice and providing a competitive benchmarking process. This can make it possible for company analysts or managers to evaluate their company in relation to its industry or its market as a whole by means of such indicators, individually or combined with other quantitative or qualitative metrics.,The results of this research reduce a gap in the management and accounting literature, as they shed light on the performance measurement process. In addition to the range and depth of the statistical tests carried out, attention should be drawn to the originality of the proposal presented in this paper. This facilitates the measurement of the effects of IC on financial performance through the selection and application of specific indicators for the assessment of the contribution of IC to organisational results.

Fatores críticos na gestão de projetos: um estudo de caso numa grande empresa latino-americana de classe mundial

The research described in this paper aimed to analyze the critical success factors (CSF) in project management in a large company. The CSF indicates the risk of not reaching the estimated ending results of projects. The qualitative and quantitative analysis described in this paper aimed to investigate the potential gains that can be obtained from understanding these factors. The data was collected by means of a survey administered to respondents involved with project activities. The respondents’ perception was analyzed with the purpose of both interpreting the performance related data and the importance assigned to the CSF evaluation criteria. The empirical results indicate that during the projects development, the activities of monitoring such factors in a timely manner may be possible to prevent the emergence of problems or minimize their negatives effects. Furthermore, it was observed the importance of ongoing monitoring of business processes in order to (1) better understand the activities undertaken in order to identify potential and actual problems, (2) perform corrections in the dynamics of these processes, and (3) propose changes in the methods and tools applied to project management.

Práticas de gestão da informação e do conhecimento em pequenas e médias empresas organizadas em rede: um estudo multicasos na indústria brasileira

Este artigo apresenta os resultados de uma pesquisa destinada a analisar o efeito da organizacao em redes sobre as praticas de gestao da informacao e do conhecimento de micro e pequenas empresas (MPEs) da industria de cafe brasileira. Atraves de um estudo comparativo de casos concluiu-se que: (1) os processos de criacao, manutencao e compartilhamento de informacoes e conhecimentos sao influenciados pela rede, bem como pela cooperacao, cultura, relacoes e interacoes dentro e entre as empresas, (2) a troca de informacoes e experiencias traz beneficios para as MPEs (3), a rede nao promoveu a sistematizacao do conhecimento, mas facilitou o seu desenvolvimento, (4) o estabelecimento de um contexto favoravel (Ba) pode ajudar individuos e empresas e pode facilitar a criacao e o desenvolvimento das habilidades desses individuos e empresas. Nesse sentido, observou-se que a cultura de cooperacao pode ser considerada essencial no processo de aprendizagem organizacional.

Proposição e validação de um modelo de inteligência competitiva específico para instituições de ensino superior (ies) privadas

O trabalho teve como objetivos analisar praticas e ferramentas utilizadas pelas Instituicoes de Ensino Superior (IES) privadas de Minas Gerais para monitorarem seu ambiente competitivo, e propor e validar um modelo de Inteligencia Competitiva (IC) para este segmento. O estudo foi de natureza descritiva e preditiva, via aplicacao de formulario eletronico disponibilizado a todas as IES privadas mineiras, cadastradas no e-Mec/INEP em 2015. O publico-alvo foram os gestores das IES privadas pertencentes a alta administracao e a coordenacao de cursos, no total de 40 gestores de 27 diferentes IES. Os resultados apontaram diferentes percepcoes entre os entrevistados quanto ao uso de praticas e ferramentas de IC, sendo que os conceitos e praticas parecem mais difundidos na perspectiva dos gestores da alta administracao. O modelo proposto contemplou as etapas do Ciclo de IC em seus construtos e foi validado por meio da Modelagem de Equacoes Estruturais. Concluiu-se que as praticas e ferramentas de monitoramento estao presentes nas IES mineiras em um nivel informal e desestruturado. Fontes de informacoes como dados da concorrencia e Governo nao constaram como as mais monitoradas. A maioria das instituicoes pesquisadas nao apresenta uma area especifica de IC, apesar do otimo nivel de conhecimento sobre o conceito.