O processo de incorporação de estratégias emergentes por sistemas de controle de gestão: evidências a partir de um estudo de caso com BSC

Luiz Gustavo Vaz de Melo; Maria Elisa Brandão Bernardes

doi:10.5585/riae.v19i3.17290

Authors

Luiz Gustavo Vaz de Melo FDC - Fundação Dom Cabral MPA - Mestrado Profissional em Administração
Maria Elisa Brandão Bernardes FDC - Fundação Dom Cabral MPA - Mestrado Profissional em Administração https://orcid.org/0000-0003-3821-3397

DOI:

https://doi.org/10.5585/riae.v19i3.17290

Keywords:

Balanced Scorecard, Emergent strategy, Implementation, Process.

Abstract

Objective: The purpose of the study was to describe an incorporation process of emergent strategies by an organization that uses a Management Control System (MCS) based on the Balanced Scorecard (BSC).

Methodology/approach: The process approach, by which the phenomenon was examined as a sequence of events over time, where the participation of individuals of different levels and positions was considered. The method used was the case study, which privileges qualitative surveys, such as the interaction between the MCS and the deliberate or emergent strategies.

Originality/relevance: It expanded the knowledge of the implementation process through the use of MCS, based on the BSC, by which, despite strict control, a new strategy emerged and was incorporated into the deliberate strategy. Studies that approach the two theoretical fronts (emergent strategy and management control) are rare. Here we offer a detailed description of the process that integrates them.

Main results: The results evidenced that the use of a MCS, such as the BSC, makes the communication and the development of aligned and prioritized strategic goals feasible, as well as the monitoring of implementation through reviews, and it is compatible with the development of an emergent strategy. It also explained that it occurred in a slow and incremental way. Furthermore, its integration was only possible thanks to the continuous and progressive movements of internal constraints, arising from the base of the organization, and external, from different market players.

Theoretical/methodological contributions: The study contributed to clarify the strategy implementation process, through the use of a MCS, such as the BSC, with its limitations, and also on the dynamics of the evolution of an emergent strategy, from its manifestation to its incorporation into the plan, highlighting the participation of different stakeholders in the process.

Downloads

Download data is not yet available.

References

Americano, G., & Fleck, D. (2015). Implementação de estratégia como um processo de mudança organizacional. Relatórios Coppead, v. 417, n. Fevereiro.

Antonsen, Y. (2014). The downside of the balanced scorecard: A case study from Norway. Scandinavian Journal of Management, 30(1), 40-50.

Balogun, J., & Johnson, G. (2005). From intended strategies to unintended outcomes: The impact of change recipient sensemaking. Organization studies, 26(11), 1573-1601.

Bernardes, M. E. B., Dias, C. G., & Drummond, C. G. D. (2008). Processo de implementação de estratégia: onde estamos e como podemos prosseguir. Anais do XXXII Encontro da ANPAD, Rio de Janeiro.

Bower, J. L. (1970). Managing the resource allocation process: a study of corporate planning and investment. Harvard Business School Division of Research, Boston, MA

Burgelman, R. A. (1983). Corporate entrepreneurship and strategic management: Insights from a process study. Management science, 29(12), 1349-1364.

Centro Educacional Leonardo Da Vinci. (19/07/2018). O Leonardo: Quem somos. Fonte: Site do Centro Educacional Leonardo Da Vinci: https://www.leonardoonline.com.br/.

Correio Brasiliense. (19 de 09 de 2018). Inicio: Capa Ideb: confira ranking das escolas do Distrito Federa. Fonte: Site do Correio Brasiliense: https://www.correiobraziliense.com.br/app/noticia/eu-estudante/ensino_educacaobasica/2018/09/06/ensino_educacaobasica_interna,704465/ideb-confira-ranking-das-escolas-do-distrito-federal.shtml.

Coon, B., & Wolf, S. (2005). The alchemy of strategy execution. Employment relations today, 32(3), 19-30.

Daft, R. L., & Macintosh, N. B. (1984). The nature and use of formal control systems for management control and strategy implementation. Journal of Management, 10(1- Spring), 43-66.

Eisenhardt, K. (1989). Building theories from case study research, 14(4), 532-550.

Frezatti, F., Bido, D. de S., Cruz, A. P. C. da., Machado, M. J. de C. (2014). O papel do Balanced Scorecard na gestão da inovação. RAE-Revista de Administração de Empresas, 54(4), 381-392.

Gomes, J. S. & Salas, J. A.; (1997) Controle de gestão: uma abordagem contextual e organizacional – Textos e casos. Atlas, São Paulo.

Hamel, G. (2009). Moon shots for management. Harvard business review, 87(2), 91-98.

Jaworski, B. J.; Macinnis, D. J. Marketing jobs and management controls: toward a framework: EBSCOhost. Journal of Marketing Research (JMR), v. 26, n. 4, p. 406–419, 1989.

Jazayeri, M.; Scapens, R. W. The business values scorecard within bae systems: The evolution of a performance measurement system. The British Accounting Review, v. 40, n. 1, p. 48–70, mar. 2008.

Jordão, R. V. D. & Casas Novas, J. L. (2013). A study on the use of the balanced scorecard for strategy implementation in a large Brazilian mixed economy company. Journal of technology management & innovation, 8(3), 98-107.

Kaplan, R. S. & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Havard Business Review. , v. 74, n. 1, p. 75–85.

Kaplan, R. S. & Norton, D. P. (1996) The balanced scorecard: Translating strategy into action Harvard Business Review Disponível Em: http://Ieeexplore.Ieee.Org/Document/628729/.

Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting horizons, 15(1), 87-104.

Kaplan, R. S., & Norton, D. P. (2006). How to implement a new strategy without disrupting your organization. Harvard Business Review, 84(3), 100.

Kaplan, R. S. & Norton, D. P. (2007) Using the Balanced Scorecard. Harvard Business Review, v. 85, n. 7/8, p. 150–161.

Kaplan, R. S., & Norton, D. P. (2008). Mastering the management system. Harvard Business Review, 86(1), 62.

Langley, A. (2007). Process thinking in strategic organization. Strategic Organization, 5(3), 271-282.

Lowe, A., & Jones, A. (2004). Emergent Strategy and the Measurement of Performance: The Formulation of Performance Indicators at the Microlevel. Organization Studies, 25(8), 1313–1337.

Mariotto, F. L. (2003). Mobilizando estratégias emergentes. Revista de Administração de Empresas, 43(2), 78-93.

Mariotto, F. L.; Zanni, P. P.; De Moraes, G. H. S. M. (2014) What is the use of a single-case study in management research? RAE- Revista de Administración de Empresas, v. 54, n. 4, p. 358–369.

Ministério da Educação (MEC). (19/09/2018). Legislação. SISU - Sistema de Seleção Unificada: http://sisu.mec.gov.br/legislacao.

Mintzberg, H. (1978). Patterns in strategy formation. Management science, 24(9), 934-948.

Mintzberg, H. (1987). Crafting Strategy. Harvard Business Review, 65(4 - Jul/Aug), 66-75.

Mirabeau, L., & Maguire, S. (2014). From autonomous strategic behavior to emergent strategy. Strategic Management Journal, 35(8), 1202-1229.

Moore, G. A., & Adamson, R. (2011). Escape velocity: Free your company's future from the pull of the past. HarperBusiness.

Neely, A. (2008). Does the balance scorecard work: an empirical investigation. Business, n. 1620.

Noda, T., & Bower, J. L. (1996). Strategy making as iterated processes of resource allocation. Strategic management journal, 17(S1), 159-192.

Norreklit, H. (2000). The balance on the balanced scorecard a critical analysis of some of its assumptions. Management accounting research, 11(1), 65-88.

O'Reilly III, C. A., & Tushman, M. L. (2004). The ambidextrous organization. Harvard business review, 82(4), 74.

Pettigrew, A. M. (1992). The Character and Significance of Strategy Process Research. Strategic Management Journal, 13(8- Winter- Special Issue), 5-16.

Simons, R. (1991) Strategic orientation and top management attention to control systems. Strategic Management Journal 12/1: 49–62.

Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic management journal, 15(3), 169-189.

Simons, R., (1995) Levers of Control, Boston, Harvard Business School Press, 1995.

Vergara, S. C. (2005). Métodos de Pesquisa em Administração São Paulo: Ed Atlas AS.

Voelpel, S. C., Leibold, M., & Eckhoff, R. A. (2006). The tyranny of the Balanced Scorecard in the innovation economy. Journal of Intellectual Capital, 7(1), 43-60.

Whittington, R. (2007). Strategy Practice and Strategy Process: Family Differences and the Sociological Eye. Organization Studies, 28(10), 1575-1586.

Yin, R. K. (1994). Case Study Research: design and methods. Thousand Oaks: Sage Publications.