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Abstract(s)
Uma estratégia de negócio define claramente qual a direção que um negócio seguirá e as fases que são necessárias para que os seus objetivos sejam alcançados.A medição e a avaliação são processos que permitem às empresas assegurar que as suas metas e objetivos são atingidas e todos os colaboradores de uma organização estão incluídos nessa responsabilidade. A importância dos ativos intangíveis está associada à sua capacidade para criar valor, sendo que apenas são alvo de interesse os que forem estrategicamente significativos. O presente artigo é baseado numa revisão da literatura e pretende servir de reflexão crítica às vantagens e limitações do Balanced Scorecard e a forma como os ativos intangíveis são incorporados no modelo. Por outro lado, pretende-se salientar a enorme importância do Balanced Scorecard para a estratégia de negócio, enquanto instrumento de gestão estratégica e a relevância dos ativos intangíveis na criação de valor para as organizações. Este artigo constitui-se, de igual forma, como um importante suporte teórico para desenvolver, posteriormente, um modelo de investigação de natureza empírica.
A business strategy clearly defines which direction a business will follow and the steps that are necessary to ensure that its objectives are achieved. The measurement and assessment are processes that enable companies to ensure that its goals and objectives are attained and all employees of an organization are included in this responsibility. The importance of intangible assets is related to its ability to create value, and only those that are strategically significant are subject of interest. This paper is based on a literature review and intended to serve as a critical reflection of the advantages and limitations of the Balanced Scorecard and how intangible assets are incorporated in the model. In the other hand, is intended to emphasizing the huge importance of the Balanced Scorecard for the business strategy as a strategic management tool, and the relevance of intangible assets in creating value for organizations. This paper is assumed, likewise as an important theorical support to develop afterward a research model of empirical nature.
A business strategy clearly defines which direction a business will follow and the steps that are necessary to ensure that its objectives are achieved. The measurement and assessment are processes that enable companies to ensure that its goals and objectives are attained and all employees of an organization are included in this responsibility. The importance of intangible assets is related to its ability to create value, and only those that are strategically significant are subject of interest. This paper is based on a literature review and intended to serve as a critical reflection of the advantages and limitations of the Balanced Scorecard and how intangible assets are incorporated in the model. In the other hand, is intended to emphasizing the huge importance of the Balanced Scorecard for the business strategy as a strategic management tool, and the relevance of intangible assets in creating value for organizations. This paper is assumed, likewise as an important theorical support to develop afterward a research model of empirical nature.
Description
Artigo em revista científica internacional com arbitragem científica
Keywords
Estratégia de negócio Ativos intangíveis Balanced Scorecard Capital intelectual Criação de valor Business strategy Intangible assets Intellectual capital Value creation
Citation
Publisher
Portuguese Journal of Finance, Management and Accounting