Balanced scorecard na administração pública: processo e fatoreschave de implementação do BSC na Secretaria de Estado da Fazenda do Maranhão

Abstract

This work aims to analyze the implementation process of the Balanced Scorecard in state-level public organization through its alignment with established key implementation factors. It is justified as an empirical advance, regarding the historical gap of researches on the subject; With a practical perspective, although with limitations of generalizations, with critical points to be analyzed during an implementation of the methodology and has a social purpose by helping the analyzed public organization to reflect on its points of improvement and thus mitigate them. The methodological procedures were given through a descriptive qualitative approach, being a case study with public organization at the state level. Data collection was through direct observation, semi-structured interview, documentary and bibliographic analysis. It was possible to perceive that the model as created by SEFAZ is well aligned with the key implementation factors established, although there are some implementation failures, and the low maturity in the alignment of the implementing structures is the main one. Nevertheless, the contribution of the BSC to the improvement of information flow and to the maturity of SEFAZ in a properformance culture is undeniable.