Balanced scorecard no setor público: análise dos fatores críticos de sucesso na implementação do Farol de desempenho em uma instituição federal

Abstract

Modern public administration relies on tools and successful practices to enable performance management. The “Traffic-Light” assessment tool built under Balanced Scorecard methodology by Norton and Kaplan (1997) provide key performance indicators (KPI) measurement quarterly through the ERP Sistema Unificado de Administração Pública (SUAP). Its implementation took place at a federal vocational training institution, with KPI results displayed for the institution as a whole and for each of its 23 units, at both internal and external interface to improve public accountability. This paper displays a case study based on documentary research on the institution’s publications and employed content analysis by category method described by Bardin (1977). The study aimed to analyze an assessment tool implementation under the critical success factors (CSF) found by Cunha e Kratz (2016). Design and implementation process were described, with CSF fitted into five categories (1 - Top management commitment; 2 - Involvement of the maximum number of individuals; 3 – Dissemination of the tool throughout the institution; 4 - Use of the tool as a continuous improvement process; 5 - Assurance that long-term vision is embedded in the performance panel tool design). Findings reveal that the categories were considered in the implementation process, with limitations regarding the 2nd and 5th, which were not fully observed, pointing out the need for institutional actions to adapt the monitoring system. The study contributes to performance measurement in public institutions field and points out the next steps for post-implementation assessment of the tool.