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Esta dissertação consiste num estudo de caso sobre os benefícios que a implementação do Performance Prism pode ter na Ascendi através de uma observação direta, crítica e participativa das medidas de avaliação de desempenho utilizadas pela empresa. A operadora de infraestruturas, partindo de uma ferramenta baseada no Balanced Scorecard e no acompanhamento de resultados mensais, tem procurado modernizar o seu sistema de controlo de gestão. O objetivo é abrir os horizontes e, portanto, através de um olhar para o futuro, perceber se os interesses dos stakeholders estão a ser tidos em conta nas tomadas de decisão de gestão da empresa. À luz da literatura, independentemente do Balanced Scorecard ser um instrumento dinâmico que apresenta um fit articulado entre a avaliação de desempenho e a estratégia da organização, tem, também ele, limitações. A mais relevante, neste trabalho, é o facto de se focar em demasia nos clientes e nos acionistas, e não, em todos os stakeholders envolvidos numa empresa. Como resultado, emergiu a necessidade de explorar que outras ferramentas existem que satisfaçam as necessidades de todos os envolventes. Surge, por essa razão, a ideia do Performance Prism que coloca, em prioridade, todos os stakeholders.
This dissertation presents a case study examining the benefits of implementing Performance Prism at Ascendi. The study employs a direct, critical, and participative observation approach to evaluate the performance measures utilized by the company. Ascendi, an infrastructure operator, has sought to modernize its management control system by utilizing a tool based on Balanced Scorecard and the monitoring of monthly results. The aim of this effort is to open new horizons and gain insight into whether the company's management decision-making process takes into account the interests of all stakeholders. While Balanced Scorecard is a dynamic instrument that offers an articulated fit between performance evaluation and organizational strategy, it has limitations. The most relevant limitation in this study is that it focuses too heavily on customers and shareholders, neglecting other stakeholders involved in a company. Hence, there is a need to explore alternative tools that can fulfil the requirements of all stakeholders. In light of this, the idea of Performance Prism emerged, which prioritizes all stakeholders.
This dissertation presents a case study examining the benefits of implementing Performance Prism at Ascendi. The study employs a direct, critical, and participative observation approach to evaluate the performance measures utilized by the company. Ascendi, an infrastructure operator, has sought to modernize its management control system by utilizing a tool based on Balanced Scorecard and the monitoring of monthly results. The aim of this effort is to open new horizons and gain insight into whether the company's management decision-making process takes into account the interests of all stakeholders. While Balanced Scorecard is a dynamic instrument that offers an articulated fit between performance evaluation and organizational strategy, it has limitations. The most relevant limitation in this study is that it focuses too heavily on customers and shareholders, neglecting other stakeholders involved in a company. Hence, there is a need to explore alternative tools that can fulfil the requirements of all stakeholders. In light of this, the idea of Performance Prism emerged, which prioritizes all stakeholders.
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Keywords
Stakeholders Balanced scorecard Performance prism