A relação entre o Balanced Scorecard e a mitigação dos riscos organizacionais: estudo de caso múltiplo

Gabrielle Ribeiro Rodrigues da Silva, Gustavo Abib

Resumo



O risco, inerente a qualquer atividade, está presente tanto no cotidiano individual quanto no empresarial. A literatura aponta ainda lacunas na relação entre a gestão do risco e as metodologias de análise de desempenho, aqui tratado através do Balanced Scorecard (BSC). O objetivo deste artigo repousa na investigação da relação entre o BSC e a gestão ou a mitigação dos riscos corporativos, analisando, se a ação de estabelecer uma cultura voltada para a implementação, execução e controle das estratégias, apoiada por sistemas adequados de medição de desempenho, impactam na gestão dos riscos. Por meio de um estudo de múltiplos casos com três grandes empresas que já haviam implantado o BSC há pelo menos dois anos, buscou-se tal resposta. Apesar do risco ser administrado de maneira diferente em cada organização, verificou-se que com a adoção da metodologia do BSC possibilitou as empresas identificarem uma maior gama de riscos prováveis, potencializando assim a sua gestão. O sistema de mensuração de desempenho auxiliou a empresa a focar eventuais áreas de risco estratégicas e auxiliar a direção em um plano de ação sustentável para atenuar os riscos.

 

The risk, inherent in any activity, is present both in the individual and in everyday business. The literature also highlights gaps in the relationship between risk management and performance analysis methodologies, here handled through the Balanced Scorecard (BSC). The aim of this paper lies in investigating the relationship between the BSC and the management or mitigation of corporate risks, analyzing whether the action of establishing a culture focused on the implementation, execution and control of strategies, supported by adequate performance measurement systems, impact on risk management. Through a multiple case study with three large companies that have already deployed the BSC for at least two years, we sought to answer such question. Despite the risk be administered differently in each organization, it was found that by adopting the BSC methodology enabled companies to identify a wider range of possible risks, thus enhancing its management. The performance measurement system helped the company to focus on possible strategic risk areas and assist the direction on a sustainable action plan to mitigate the risks.


 

 


Palavras-chave


Balanced Scorecard; Riscos; Estratégia

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DOI: https://doi.org/10.28950/1981-223x_revistafocoadm/2019.v12i2.678

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