Managerial Control Under The Perspective Of New Public Management: The Adoption Of The Balanced Scorecard By The Federal Revenue Service Of Brazil (Rfb)
DOI:
https://doi.org/10.21118/apgs.v1i1.4912Keywords:
Administração Pública, New Public Management, Controle Gerencial, Balanced ScorecardAbstract
The 1970s and 1980s of the last century faced the arise of a new thought about public administration. This new thought had the intention to breakaway from the bureaucracy theory. Therefore, it searched for a close connection with the concepts that concern the private sector. These actions were a
response to a crisis scenario that was settled in several countries. As a consequence of this, the New Public Management popped up, and it greatly influenced
the State's structural reforms that were implemented in Brazil during 1990s. These reforms intended to consolidate a State that would have efficiency as one of
its fundamental principles. Besides that, the movement of managerial reform in the Brazilian State also connected the public organizations with the management
models that are currently adopted by capitalist enterprises, as, for example, the strategic management models. Among these, the Balanced Scorecard is
certainly one of the most notorious, since it is a performance measurement tool that is capable of realizing the distinct dimensions of State activity and able to
notice the differences between public and private sector activities. Hence, the Balanced Scorecard grants the measurement of the State's performance, but not
only: it also assists the preparation and the implementation of the State's strategies. Given such a context, this study aimed, through a case study about the
Federal Revenue Service of Brazil (RFB), to understand how the Strategic Management occurs in the Brazilian federal government by the match between the
precepts of the New Public Management and the Balanced Scorecard.
Keywords: Public Administration, New Public Management, Balanced Scorecard
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References
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