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Balanced scorecard: Uma abordagem integradora de medição e controlo de gestão
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Resumo(s)
A presente dissertação analisa a aplicabilidade do Balanced Scorecard (BSC) como ferramenta de gestão estratégica em organizações da Região Autónoma dos Açores, considerando a sua integração com as atuais exigências de sustentabilidade e práticas ESG (Environmental, Social and Governance). A investigação combinou uma revisão da literatura sobre a evolução do BSC com a aplicação de um inquérito por questionário a empresas açorianas de diversos setores. Apesar do número reduzido de respostas, os resultados revelaram padrões consistentes com o tecido empresarial regional, caracterizado pelo predomínio de micro e pequenas empresas. Verificou-se que, embora a maioria das organizações defina missão, visão e valores, a avaliação do desempenho permanece fragmentada e pouco estruturada em torno do BSC, prevalecendo indicadores financeiros e não financeiros aplicados de forma isolada. Complementarmente, desenvolveu-se um estudo de caso num hotel real situado em Ponta Delgada, identificado nesta investigação como Hotel ZEN. Com base em dados públicos (site institucional, plataformas de avaliação turística e bases estatísticas do setor), o exercício evidenciou o potencial do BSC para alinhar objetivos estratégicos e operacionais, reforçar a coerência interna e apoiar diferenciação, sustentabilidade e rentabilidade. Conclui-se que o BSC
pode assumir um papel relevante como modelo de governação estratégica nas organizações açorianas, promovendo um desenvolvimento empresarial mais equilibrado, inovador e responsável. Espera-se que o presente trabalho constitua um contributo para a comunidade académica e empresarial, incentivando novas aplicações e investigações adaptadas à realidade regional. Estudos longitudinais poderão, no futuro, avaliar de forma mais robusta o impacto do BSC ao longo do tempo, articulando dimensões financeiras, sociais e ambientais numa lógica de criação de valor sustentável.
ABSTRACT: This dissertation examines the applicability of the Balanced Scorecard (BSC) as a strategic management tool in organizations in the Autonomous Region of the Azores, with particular attention to its integration into contemporary sustainability and ESG (Environmental, Social and Governance) requirements. The research combined a literature review on the evolution of the BSC with a survey of Azorean companies across different sectors. Despite the limited number of responses, the results revealed patterns consistent with the regional business structure, characterized by the predominance of micro and small enterprises. The findings show that, although most organizations formally define mission, vision, and values, performance evaluation remains fragmented and only weakly structured around the BSC, with financial and non-financial indicators applied in isolation. To complement this analysis, a case study was developed in a hotel located in Ponta Delgada, referred to in this study as Hotel ZEN. Drawing on public data (official website, tourist review platforms, and sectoral statistics), the exercise demonstrated the potential of the BSC to align strategic and operational objectives, strengthen internal coherence, and support differentiation, sustainability, and profitability. The study concludes that the BSC can play a relevant role as a strategic governance model for Azorean organizations, fostering more balanced, innovative, and responsible business development. It is expected that this work may offer a contribution to both academic and business communities, by encouraging new applications and research adapted to the regional context. Future longitudinal studies could provide a more robust assessment of the BSC’s long-term impact, articulating financial, social, and environmental dimensions within a sustainable value framework.
ABSTRACT: This dissertation examines the applicability of the Balanced Scorecard (BSC) as a strategic management tool in organizations in the Autonomous Region of the Azores, with particular attention to its integration into contemporary sustainability and ESG (Environmental, Social and Governance) requirements. The research combined a literature review on the evolution of the BSC with a survey of Azorean companies across different sectors. Despite the limited number of responses, the results revealed patterns consistent with the regional business structure, characterized by the predominance of micro and small enterprises. The findings show that, although most organizations formally define mission, vision, and values, performance evaluation remains fragmented and only weakly structured around the BSC, with financial and non-financial indicators applied in isolation. To complement this analysis, a case study was developed in a hotel located in Ponta Delgada, referred to in this study as Hotel ZEN. Drawing on public data (official website, tourist review platforms, and sectoral statistics), the exercise demonstrated the potential of the BSC to align strategic and operational objectives, strengthen internal coherence, and support differentiation, sustainability, and profitability. The study concludes that the BSC can play a relevant role as a strategic governance model for Azorean organizations, fostering more balanced, innovative, and responsible business development. It is expected that this work may offer a contribution to both academic and business communities, by encouraging new applications and research adapted to the regional context. Future longitudinal studies could provide a more robust assessment of the BSC’s long-term impact, articulating financial, social, and environmental dimensions within a sustainable value framework.
Descrição
Dissertação de Mestrado, Ciências Económicas e Empresariais, 09 de dezembro de 2025, Universidade dos Açores.
Palavras-chave
Açores Avaliação do desempenho Balanced Scorecard ESG Gestão Estratégica Hotelaria Sustentabilidade
Contexto Educativo
Citação
BRANCO, Patrícia de Lourdes Raposo Pereira. (2025). Balanced scorecard: Uma abordagem integradora de medição e controlo de
gestão. Ponta Delgada: Universidade dos Açores, 2025, 73 p. Dissertação de Mestrado em Ciências Económicas e Empresariais. Disponível em http://hdl.handle.net/10400.3/8981