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Abstract(s)
A Dissertação apresentada incide no estudo da temática do Balanced Scorecard e na investigação do nível de conhecimento e de aplicação deste sistema de gestão nas empresas cotadas no mercado de ações da Bolsa de Valores de Lisboa.
Na segunda metade do século XX surgiram diversos pensamentos estratégicos e escolas de gestão, pelo que fez-se uma abordagem de algumas delas no sentido de dar a conhecer a sua evolução, até ao aparecimento do modelo em estudo, em 1992.
Para além da caraterização do Balanced Scorecard, abordar-se-á o modelo Tableau de Bord, apresentando-se uma relação entre os dois sistemas.
A metodologia utilizada envolveu a elaboração de um inquérito direcionado às empresas/grupo de empresas cotadas no mercado de ações de Lisboa. As questões foram elaboradas de modo a minimizar quaisquer subjetividades na sua interpretação e permitir respostas objetivas. Foi inserido um espaço para que os inquiridos pudessem acrescentar informação que considerassem pertinente para este estudo.
No final deste trabalho, pretende-se apresentar conclusões quanto ao envolvimento dos nossos gestores na metodologia em estudo.
This dissertation focuses on the study of theme to Balanced Scorecard and research the level of knowledge and application of this management system in companies listed on the stock market of Euronext Lisbon. In the second half of the twentieth century emerged many strategic thinking and management schools, so it did make an approach to some of them in order to make known its evolution, until the appearance of the model in study, at 1992. In addition to characterization of the Balanced Scorecard, it will approach the model “Tableau de Bord”, presenting a relationship between the two systems. Research has made by sending an inquiry to the companies / group of companies listed on the stock market of Euronext Lisbon. Questions were formulate in order to minimize any subjectivity in interpretation and to allow objective replies. It was included a space for the respondents could add information that they consider relevant to this study. At the end of this work, we intend to present conclusions about the involvement of managers in the methodology studied.
This dissertation focuses on the study of theme to Balanced Scorecard and research the level of knowledge and application of this management system in companies listed on the stock market of Euronext Lisbon. In the second half of the twentieth century emerged many strategic thinking and management schools, so it did make an approach to some of them in order to make known its evolution, until the appearance of the model in study, at 1992. In addition to characterization of the Balanced Scorecard, it will approach the model “Tableau de Bord”, presenting a relationship between the two systems. Research has made by sending an inquiry to the companies / group of companies listed on the stock market of Euronext Lisbon. Questions were formulate in order to minimize any subjectivity in interpretation and to allow objective replies. It was included a space for the respondents could add information that they consider relevant to this study. At the end of this work, we intend to present conclusions about the involvement of managers in the methodology studied.
Description
Mestrado em Contabilidade e Análise Financeira
Keywords
Balanced Scorecard Norton e Kaplan Gestão estratégica Escolas de gestão Euronext Lisboa Strategy Schools of strategic thinking Balanced Scorecard Tableau de Bord Euronext Lisbon