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Advisor(s)
Abstract(s)
As entidades reguladoras são instituições criadas pelo Estado para regular sectores ou indústrias que oferecem serviços básicos aos cidadãos. Sujeitas a um elevado escrutínio quanto à sua actividade regulatória, monitorizadas ao nível da sua eficácia, procuram garantir eficiência económica no que concerne à gestão e às soluções adoptadas na prossecução das suas actividades. A presente investigação pretende demonstrar que introduzir «o Balanced Scorecard», nas referidas entidades, este garanta a necessária accountability na dupla vertente da eficácia e da eficiência. Através deste instrumento será possível minimizar as ineficiências e munir estas entidades de uma ferramenta de gestão útil ao seu desempenho, enquanto entidade reguladora
independente. A investigação iniciar-se-á com o enquadramento teórico sobre o tema em apreço, a saber:
conceitos, princípios e fundamentos. Seguidamente, abordar-se-á a sua aplicação ao sector público, concretamente em entidades reguladoras, propondo-se um estudo empírico que verse a sua implementação em entidade reguladora específica. Focada na proposta de aplicação prática do modelo numa Entidade Reguladora Portuguesa, é possível concluir que o modelo BSC é facilmente adaptável a este tipo de organizações, contribuindo fortemente para uma gestão pro-activa e facilitando a resposta às exigências legais decorrentes no novo enquadramento das ERI no âmbito da gestão eficiente da sua actividade.
Regulatory authorities are institutions created by the state to regulate sectors or industries that provide basic services to citizens. These institutions are subject to high scrutiny to their regulatory activity and are monitored in terms of their effectiveness. It also seeks to ensure economic efficiency within the management and the solutions adopted in the pursuit of their activities. This research aims to demonstrate that introducing the «Balanced Scorecard» in these entities, this ensures the necessary accountability in the dual aspect of effectiveness and efficiency. Through this instrument you can minimize the inefficiencies and provide these entities with a useful management tool to its performance as an independent regulatory authority. The investigation will begin with the theoretical framework on this topic, namely: concepts, principles and foundations. Then it will be addressed their application to the public sector, then more specifically in regulatory sector. An empirical study which deals its implementation in specific regulatory authority is proposed. Focused on a proposal for practical application of the model in a Portuguese Regulatory Authority, it is possible to conclude that the BSC model is easily adaptable to such organizations, strongly contributing to a pro-active management and promoting response to legal requirements arising from the new framework ERI in the scope of the efficient management of business.
Regulatory authorities are institutions created by the state to regulate sectors or industries that provide basic services to citizens. These institutions are subject to high scrutiny to their regulatory activity and are monitored in terms of their effectiveness. It also seeks to ensure economic efficiency within the management and the solutions adopted in the pursuit of their activities. This research aims to demonstrate that introducing the «Balanced Scorecard» in these entities, this ensures the necessary accountability in the dual aspect of effectiveness and efficiency. Through this instrument you can minimize the inefficiencies and provide these entities with a useful management tool to its performance as an independent regulatory authority. The investigation will begin with the theoretical framework on this topic, namely: concepts, principles and foundations. Then it will be addressed their application to the public sector, then more specifically in regulatory sector. An empirical study which deals its implementation in specific regulatory authority is proposed. Focused on a proposal for practical application of the model in a Portuguese Regulatory Authority, it is possible to conclude that the BSC model is easily adaptable to such organizations, strongly contributing to a pro-active management and promoting response to legal requirements arising from the new framework ERI in the scope of the efficient management of business.
Description
Mestrado em em Controlo de Gestão e dos Negócios
Keywords
Balanced scorecard (BSC) Avaliação de desempenho Entidade reguladora (ERI) Sector público Performance evaluation Regulator (ERI) Public Sector
Citation
Carvalho, C. S. C. R. (2017). Implementação de Balanced Scorecard em entidades reguladoras. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16206