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Publicação
From short term based objectives to long term strategic goals: the balanced scorecard at Moje Delo
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Orientador(es)
Resumo(s)
Several academics have criticized the unbalanced perspective of using solely
financial indicators to run a business (Dixon et al., 1990; Neely et al., 1995). In this
project founded on the basis of a real case situation, an analysis is made regarding the
challenges faced by Moje Delo, a young internet start up company, due to its excessive
focus on financial indicators. Throughout an extensive analysis of the actual
management control systems, using Otley’s (1999) framework, major issues were
identified. Solutions to those were proposed and structured following the Balanced
Scorecard (BSC) concept developed by Kaplan and Norton (1992).
The proposed BSC will provide Moje Delo with a strategic tool that improves
communication and motivation within the company - two of the main problems
identified during the research.
Descrição
A work project, presented as part of the requirements for the Award of a Masters Degree in Management from the Faculdade de Economia da Universidade Nova de Lisboa
Palavras-chave
Balanced Scorecard Management Control Systems Strategy