Mapeamento Conceitual do Balanced Scorecard no Ensino Superior
Keywords:
Balanced Scorecard, Gestão do Conhecimento, Mapa conceitual, UniversidadesAbstract
O tema central do estudo é a utilização do Balanced Scorecard (BSC) nas universidades. Os objetivos principais foram descrever as aplicações do BSC nas universidades, identificando as técnicas, métodos e metodologias utilizadas. Este estudo procura responder às seguintes questões de partida: Como o BSC tem sido aplicado nas universidades? A aplicação do BSC pode ser integrada com a Gestão do Conhecimento ou outras métricas? Utilizou-se como instrumento de intervenção a metodologia de revisão sistemática de literatura nas bases de dados da ISI of Web - Currents Content Connect e Scopus, com a aplicação de um protocolo de pesquisa que permite a réplica por outros pesquisadores. O protocolo de pesquisa baseou-se em uma adaptação de métodos de revisão de literatura para aplicação nas áreas de ciências sociais (TRANFIELD; MOUCHEL, 2002; TRANFIELD; DENYER; SMART, 2003; SAUR-AMARAL, 2011). Aplicou-se um mapa conceitual para a representação visual dos achados. Evidenciou-se, na aplicação do BSC nas universidades, que a abordagem voltada para o desempenho tem sido relacionada com a quarta perspectiva do modelo padrão, levando-se em consideração a intensa atividade dos ativos intelectuais intangíveis na produção do conhecimento. Como resultados são apresentados os mapas conceituais com técnicas, métodos e tecnologias utilizadas conjuntamente com o BSC na busca de adaptações à alta atividade intelectual.
Palavras-chave: Balanced Scorecard. Gestão do Conhecimento. Mapa conceitual. Universidades.
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