The relevance of learning and growth in organizations that adopt and do not adopt the BSC- characterization of the cultural profile

  • Cidalia Oliveira 1Ph.D Student School of Economics and Management, University of Minho, 4705-057 Braga, Portugal
  • José Carlos Pinho
  • Anabela Silva

Resumo

Organizational culture plays a key role, as it characterizes the way organizations behave, decide and guide their own success. Nowadays, due to highly competitive environments, performance is considered a leading concept in management. In the same vein, learning and growth are also important in order to fulfill the requirements related to the defined performance. Regarding the global competition that organizations increasingly face, there are a number of strategic measurement tools that support managers in their decisions.

In this sense, the Balanced Scorecard (BSC) with its four perspectives, goes beyond the traditional management indicators as it monitors performance, promotes strategic alignment and fosters organizational communication. To put it another way, BSC is considered one of the most relevant strategic management tools to improve organizational performance. Despite the recognized relevance of this research area, this link of organizational culture with the BSC Learning and Growth perspective is yet unexplored.

This study examines first the differences in organizational culture within organizations with and without the BSC. Second, the study focuses particularly on the learning and growth perspective in organizations with and without the BSC. Results indicate that organizations with the BSC are more receptive to Learning and Growth. A possible explanation for these results may be associated to the multinational level of the sampled organizations, which leverage Learning and Growth in higher proportions. 

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Publicado
06-08-2018
Como Citar
Oliveira, C., Pinho, J., & Silva, A. (2018). The relevance of learning and growth in organizations that adopt and do not adopt the BSC- characterization of the cultural profile. Gestão E Sociedade, 12(33). https://doi.org/10.21171/ges.v12i33.2456