O balanced scorecard como instrumento de gestão à luz dos indicadores do sistema nacional de avaliação da educação superior

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

Public and private institutes of high education have been looking for enhanced managing tools so they can fit to the increasingly marked-imposed competitiveness. These institutions must comply with the demands of the Brazilian Ministry of Education by means of the SINAES Sistema Nacional de Avaliação da Educação Superior [ National Evaluation System of High Education], so as to both offer high quality education and be financially self-sustainable. The Balanced Scorecard BSC, strategic managing system, which was created in the 1990s by Robert S. Kaplan and David P. Norton, has been using worldwide aiming to enhance strategic financial and non-financial performances. This study aims to analyze whether the BSC is able to contribute to the managing process of the institutes of high education, focusing on a balanced-basis relationship between quality and financial self-sustainability in comply with the demands of the SINAES. This is why the BSC and the SINAES literature have been researched, picturing the matching and divergent points between the models. Afterwards a study-case was developed so as to crosscheck the outcomes got from the literature studied along with the results obtained from the IES [Institutes of High Education]. The results display the matching points between the two analyses and claim that from the clients perspective, inward processes, learning and development the models match more intensively. However from the financial perspective the SINAE has a different logical interpretation compared to the BSCs. The former has insufficient indicators for an IES managing. On the other hand the BSC presents numbers which lead a bigger interaction between the IES qualitative and quantitative dimensions, what may justify this model being used by those institutions.

ASSUNTO(S)

balanced scorecard avaliação de desempenho de instituições de ensino superior sinaes ciencias contabeis sinaes strategic managing gestão estratégica balanced scorecard evaluation of performance of the high education institutions

ACESSO AO ARTIGO

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