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O Balanced Scorecard e o alinhamento estratégico da tecnologia da informação: um estudo de casos múltiplos

In the age of information and knowledge, information technology (IT) has revealed to be an increasingly important area for companies. Thus, the alignment between IT and strategy has been a constant worry among scientists and executives. Literature presents the Balanced Scorecard (BSC) as a management instrument that allows the organization to align with its strategy. In this context, with a view to analyzing the impact of the implantation of BSC on strategic alignment factors of IT with business, from a management perspective, we carried out a qualitative-exploratory research through a multiple case study in companies that implanted BSC and have an IT area. Evidence was collected trough focal interviews, a semistructured questionnaire, documents and direct observation. IT alignment factors were grouped in four categories: Social, Organizational, Planning and Behavioral. The results showed that the implantation of BSC provokes management changes that influence the four categories of IT alignment factors, transforming them into alignment facilitators and also contributing positively to the alignment between IT and the business.

Balanced Scorecard; Strategic alignment; Information technology; Management Changes; IT alignment; Strategy planning


Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
E-mail: recont@usp.br