The Balanced Scorecard as an administrative instrument associated with strategic execution. A case study.

Abstract

The objective of the study was to characterize the use of the Balanced Scorecard, after several years of its use. The research had a descriptive-explanatory character, based on both a longitudinal design and the business consultant practice of one of its authors, issuing its own reflections. A bibliographic study was carried out, using the Balanced Scorecard Usage Survey 2018, conducted by the consultant 2GC. The investigation showed that the Balanced Scorecard was fortified as an administrative instrument associated with strategic execution, aligned with the business structure and motivation, intrinsic communication was perfected and the improvement of information was governed.