THE BALANCED SCORECARD APPLIED TO A THIRD SECTOR ORGANIZATIONS

Authors

  • Paulo César Ribeiro Quintairos UNITAU
  • Érico da Silva Costa UNITAU
  • Marco Aurélio Vallim Reis da Silva UNITAU
  • Edson Aparecida de Araújo Querido Oliveira UNITAU

DOI:

https://doi.org/10.5380/rcc.v1i2.15265

Keywords:

Desenvolvimento Regional, Terceiro Setor, ONG, Gestão, Balanced Scorecard

Abstract

In the last two decades the Brazilian society has given increasing importance to citizenship, education, safety, environment conservancy and social welfare. As a consequence of the government inability to attend the new social requirements, organizations of the Third Sector took an important role, emerging like part of the social problems solution. Meanwhile, the management of these organizations is very hard task, because of the inherent characteristics of the sector. This paper purposes a model of strategic management, based on Balanced Scorecard, to an organization of this sector: the NGO Zambô, of the Black Movement of Caraguatatuba, the northern coast city of São Paulo State. It follows that the Balanced Scorecard is a tool that allowed the integration of the mission and vision of NGOs Zambô in order to translate it into goals and measures that enable the assessment of his performance from the perspective of four perspectives: financial, customers, processes internal and learning and growth.

Author Biographies

Paulo César Ribeiro Quintairos, UNITAU

Professor do Programa de Mestrado em Gestão e Desenvolvimento Regional daUniversidade de Taubaté. Pós-Doutorado no IFT/UNESP: 1999 a 2000. Doutorado no CBPF/CNPq: 1995 a 1999. Mestrado no CBPF/CNPq: 1992 a 1995.

Érico da Silva Costa, UNITAU

MBA em Gerência Financeira e Controladoriana UNITAU

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How to Cite

Quintairos, P. C. R., Costa, Érico da S., da Silva, M. A. V. R., & Oliveira, E. A. de A. Q. (2009). THE BALANCED SCORECARD APPLIED TO A THIRD SECTOR ORGANIZATIONS. Revista Contabilidade E Controladoria - RC&C, 1(2). https://doi.org/10.5380/rcc.v1i2.15265

Issue

Vol. 1 No. 2 (2009): Volume 1| Número 2| Mai./Ago.| 2009

Section

Articles

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