| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.23 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O papel do setor empresarial na atualidade sofreu profundas alterações que resultam na necessidade de aplicar e divulgar práticas orientadas para a sustentabilidade numa lógica integradora a nível ambiental, de bem-estar social e de prosperidade económica.
Este trabalho tem como objetivo propor e testar a implementação do modelo de Balanced Scorecard conforme atualização de Kaplan e McMillan (2020), no setor das atividades auxiliares dos transportes, mais especificamente na PLACEGAR – Gestão de Estacionamentos, Lda., maior empresa privada portuguesa a operar no país, definindo-se os objetivos, indicadores e targets enquadrados nas quatro perspetivas revistas do Balanced Scorecard e na estratégia de Triple Bottom Line (Social Value, Economic Value & Environmental Value).
A investigação pretende responder às questões sobre qual a importância da implementação do modelo numa empresa de gestão de estacionamentos, como pode ser implementado e que resultados pode gerar a nível socioeconómico e ambiental. Um dos contributos teóricos do estudo é a proposta de definição de mapa estratégico conforme apresentado na literatura mais recente e o contributo prático é o de fornecer à empresa uma ferramenta nova de monitorização e reformulação de estratégias, atualmente em reavaliação interna.
O método de investigação utilizado é o estudo de caso, sendo a informação recolhida através de reuniões com a gerência e de documentos fornecidos pela sociedade. Os resultados permitem verificar que a empresa já está a aplicar medidas de carácter social, ambiental e económico no primeiro semestre de 2022, servindo o modelo testado como agente de melhoria e de definição de ações corretivas futuras.
The role of the business sector today has undergone profound changes that result in the need to apply and disseminate sustainability-oriented practices in an integrative logic at environmental, social welfare and economic prosperity levels. The main objective of this study is to propose and test the implementation of the Balanced Scorecard model as updated by Kaplan and McMillan (2020) in the car parking industry, more specifically in PLACEGAR - Gestão de Estacionamentos, Lda., the largest private Portuguese company operating in the country, defining the objectives, indicators and targets within the four new revised perspectives of the Balanced Scorecard and the Triple Bottom Line strategy (Social Value, Economic Value & Environmental Value). The research aims to answer the questions about the importance of implementing the model in a car park management company, how it can be implemented and what results it can generate at the socio-economic and environmental levels. One of the theoretical contributions of the study is the proposed definition of the strategy map as presented in the most recent literature and the practical contribution is to empower the company with a new tool for monitoring and reformulating strategies, currently under internal re-evaluation. The research method used is the case study, being the information collected through meetings with the management teams and documents provided by the company. The results allow verifying that the company is already applying measures of social, environmental, and economic nature in the first semester of 2022, serving the tested model as an agent of improvement and definition of future corrective actions.
The role of the business sector today has undergone profound changes that result in the need to apply and disseminate sustainability-oriented practices in an integrative logic at environmental, social welfare and economic prosperity levels. The main objective of this study is to propose and test the implementation of the Balanced Scorecard model as updated by Kaplan and McMillan (2020) in the car parking industry, more specifically in PLACEGAR - Gestão de Estacionamentos, Lda., the largest private Portuguese company operating in the country, defining the objectives, indicators and targets within the four new revised perspectives of the Balanced Scorecard and the Triple Bottom Line strategy (Social Value, Economic Value & Environmental Value). The research aims to answer the questions about the importance of implementing the model in a car park management company, how it can be implemented and what results it can generate at the socio-economic and environmental levels. One of the theoretical contributions of the study is the proposed definition of the strategy map as presented in the most recent literature and the practical contribution is to empower the company with a new tool for monitoring and reformulating strategies, currently under internal re-evaluation. The research method used is the case study, being the information collected through meetings with the management teams and documents provided by the company. The results allow verifying that the company is already applying measures of social, environmental, and economic nature in the first semester of 2022, serving the tested model as an agent of improvement and definition of future corrective actions.
Description
Mestrado em Contabilidade
Keywords
Balanced Scorecard Contabilidade de gestão Estudo de caso Transportes Estacionamentos Sustentabilidade Triple Bottom Line Management accounting Case study Transportation Parking Sustainability
Citation
Jorge, F. M. C. (2022) A aplicação do Balanced Scorecard: Triple Bottom Line na gestão de estacionamentos. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15825