BALANCED SCORECARD IN MUNICIPAL PUBLIC ADMINISTRATION: A CASE STUDY AT PORTO ALEGRE CITY HALL

Authors

  • Ricardo Erig
  • José Antônio Valle Antunes Júnior
  • Simone Letícia Raimundini Universidade federal do Rio Grande do Sul

DOI:

https://doi.org/10.21118/apgs.v1i2.4002

Keywords:

Balanced Scorecard, Planejamento Estratégico, Administração Pública

Abstract

Public administration is characterized by the difficulty to align the overall process of strategic planning with the Multi-annual Plan (MAP) and Budget. This exploratory research examined the Balanced Scorecard (BSC) as a management tool that contributed to their preparation in the city of Porto Alegre, in the period 2006-2009, and had, as a method to study, the single study case with embedded objects. The results indicate that the adoption of the BSC, in this Municipality, came from a process of preparing and identifying actions and programs of government. Activities that had been developed in duplicity or overlapping were aligned, allowing the elaboration of a more realistic budget. The main conclusion is that the BSC facilitates the integration and alignment between the planning and the city’s budget. The adoption of more appropriate management practices to the municipal public management reality is constituted on a relevant perspective to observe the continuity of a management process in public institutions, to increase the professionalization degree of the activities developed and enhance the practice of the previous diagnostics to planning.

Key-Words: Balance Scorecard; Strategic Planning; Public Management.

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Author Biographies

Ricardo Erig

Mestre em Administração pelo PPGA/UNISINOS Coordenador do Orçamento Participativo da Prefeitura de Porto Alegre

José Antônio Valle Antunes Júnior

Doutor em Administração pelo PPGA/UFRGS, Mestre em Engenharia de Produção pelo PPGEPS/UFSC UNISINOS

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Published

2010-07-20

How to Cite

Erig, R., Valle Antunes Júnior, J. A., & Letícia Raimundini, S. (2010). BALANCED SCORECARD IN MUNICIPAL PUBLIC ADMINISTRATION: A CASE STUDY AT PORTO ALEGRE CITY HALL. Administração Pública E Gestão Social, 1(2), 151–174. https://doi.org/10.21118/apgs.v1i2.4002

Issue

Vol. 1 No. 2 (2009)

Section

Articles

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