Browsing by Author "Vaz, Elisabete Carvalho"
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- Balanced Scorecard and possible impact of Business Intelligence in Management Control SystemsPublication . Vaz, Elisabete Carvalho; Pimentel, LuísManagement Control is a dynamic process that combines several activities, supported on management control systems (MCS). MCS help measuring the perfomance in each organization. The Balanced Scorecard (BSC) is one of the most commonly performance measurement frameworks, being also used in non-profit organizations. Business Intelligence (BI) is the process of transforming data into information and then consecutively into knowledge, through a variety of tools, applications and methodologies. This dissertation analyses the implementation of BSC in a specific context and the possible impact of BI in MCS. A qualitative approach based on a case-study was used as research method. Interviews were the main research technique. The case study was carried on the “Instituto dos Registos e Notariado” (IRN), part of the Portuguese Ministry of Justice. Twelve interviews were conducted and analysed: ten managers from each department and two controllers of the management control office. In the context of the organization analysed in this dissertation, BSC has been used since 2016. However, departments do not use regularly BSC for main and do not consider the management control framework as an improvement for global perfomance procedures. Most departments do not see any improvement since the BSC implementation, either in terms of overall performance or in terms of effective support to decision-making. Motivational problems were identified, as well as personal limitations for management control systems process. Other constraints were also identified: i) lack of communication to the whole organization; ii) non-involvement of board directors; iii) difficulties related to collection and processing data, all these being critical factors for BSC success. The findings show that BI is the possible solution, fitting the needs and helping the main management control framework – the BSC. BI can have a positive impact on BSC implementation and in MCS, specifically, in IRN, that integration could be a relevant process to improve BSC implementation process.