Application of dynamic Balanced Scorecard in the Brazilian Army information technology governance

Sales, Luciano da Silva Bastos; Roses, Luís Kalb; Prado, Hercules Antônio do

doi:10.1590/0104-530X2155-15

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Articles • Gest. Prod. 23 (04) • Oct-Dec 2016 • https://doi.org/10.1590/0104-530X2155-15 copy

Application of dynamic Balanced Scorecard in the Brazilian Army information technology governance

Authorship SCIMAGO INSTITUTIONS RANKINGS

Abstract

This study aimed the development of an IT Balanced Scorecard based on dynamic systems approach – IT DBSC. The research strategy was a single case study about the process of IT strategic management with the use of the BSC in the Brazilian Army’s Telematics System (SisTEx), through qualitative and a quantitative modeling. We performed a BSC document analysis and strategic maps of SisTEx's military units, as the researcher participative observer and confirmatory simulation on proof context. The results sustained the established study propositions, according to causal and effect relationships and delay times considered between strategic objectives, which allowed the simulation of the proposed model.

Keywords:
Balanced Scorecard; IT Governance; System dynamics; Dynamics Balanced Scorecard; IT Dynamic Balanced Scorecard

Elements	Description
Stock (Quadrant 1)	Represents the resources accumulated, for example, the number of projects requested by clients.
Flows (Quadrant 2)	These are the activities that produce an increase or reduction of stocks, through subject or information movement within the system analyzed.
Converter (Quadrant 3)	Component that signals algebraic operations, processes information about stocks or represents information sources that are external to the system considered.
Connector (Quadrant 4)	An information Link that describes the relation between the stocks, flows and converters.

Stages	Tasks
Start	• Formulation and understanding of the organizational mission and vision.
Construction of the Map	• Establishment of strategic objectives in cause and effect relations; and • Definition of indicators.
Qualitative Modelling	• Identification of critical variables for the organization; and • As from these critical variables and the strategic objectives, construct the dynamic strategic map through the causal-looping diagram.
Quantitative Modelling	• Construction of DBSC through stock and flow diagrams; and • Simulation of the DBSC model.
Analysis of organizational factors	• Analysis of the behavior of critical variables for the organization.

Assumptions	Description
Indicators	• Every measure that composes an indicator must come from the organization processes, either financial, marketing operational or human resources processes.
Critical variables to business dynamics	• For the construction of the causal-looping diagram, variables that can materialize some condition of state (stock) that have a relevant role in the organizational performanece must be outlined; • These variables can be extracted from the indicators or from the strategic objectives of the strategic map; and • This list of variables characterize business dynamics and it is important for them to be able to assume numerical values.
Quantitative Information	• It is necessary to have a quantitative survey of the variables as from the list of variables; and • Obtain information that makes it possible to observe the behavior of variables over time, without any claim to accuracy in the values.

OM	Location	Area of Influence (States)
CITEx	Brasília–DF	All the national territory
1^st CTA	Porto Alegre–RS	Rio Grande do Sul
2^nd CTA	Rio de Janeiro–RJ	Rio de Janeiro and Espírito Santo.
3^rd CTA	São Paulo–SP	São Paulo
4^th CTA	Manaus–AM	Amazonas, Acre, Rondônia and Roraima.
5^th CTA	Recife–PE	Pernambuco, Paraíba, Rio Grande do Norte and Alagoas.
6^th CTA	Campo Grande–MS	Mato Grosso do Sul and Mato Grosso.
7^th CTA	Brasília–DF	Distrito Federal, Goiás and Tocantins.
11^th CT	Curitiba–PR	Paraná and Santa Catarina.
21^st CT	Belo Horizonte–MG	Minas Gerais
41^st CT	Belém–PA	Pará and Amapá.
51^st CT	Salvador–BA	Bahia and Sergipe.
52^nd CT	Fortaleza–CE	Ceará, Maranhão and Piauí.

Strategic Objective	Indicator (BSC)	Target (goal)	Problem is highlighted	New Indicator (DBSC)	Target (goal)	Observation
Support and increase financial revenues	% of Internal Work Plan (IWP) addressed	75%	-	That of BSC is maintained.	75%	IWP is the planned budget in the year before strategic execution.
Develop people based on strategic competencies	% of strategic competencies developed	70%	Indicator should be more specific for reality of Strategic Topic.	% of strategic competencies developed in the Project area	70%	In SisTEx, training is one of the tools used to increase professional motivation.
Establish outstanding relationships with suppliers and partners	% of IWP areas addressed by a supplier	100%	The indicator seeks to show capacity for acquisitions, but is not useful to measure process efficiency for this.	% of successful acquisition processes within the Project context	100%	For this goal, CITEx seeks to train and align the acquisition teams with the project teams.
Ensure alignment of main IT services with cliente and user needs	Level of Satisfaction with services rendered	90%	The indicator does not contribute to the causality foreseen in the strategic map, as IT projects are not seen as a service.	Level of Satisfaction with projects delivered	100%	The new indicator captures the essence of user satisfaction with regard to the projects delivered.
Deliver projects with the agreed quality	Satisfaction rate regarding projects	90%	The measure sought to measure the quality of projects with regard to scope, time, and costs.	Rate of Projects delivered with quality	100%	Division of no. of projects with quality (scope, budget and time addressed) by no. of projects.

Link	Description
R+ (1)	Results from the delivery of IT projects with quality, generating more demand, increasing the service area and, consequently, there is an increase in financial revenues that allow for greater development of the workforce.
R+ (2)	Results from better control generated by the management systems and reduction of rework. Better solutions will be delivered through projects, increasing the demand for the latter.
R+ (3)	Results from revenue increase, as well as use of integrated management systems reduces rework, increasing user satisfaction and demand for projects.
E– (1)	Results from demand increase generated by the constant delivery of high quality projects, which generates a constant allocation of all the technical people in the projects and makes recycling via training difficult.
E– (2)	Results from people’s efficiency in training. There is an increase in acquisition processes, generating more quality in the projects and increasing demand. This generates a constant allocation fo all the technical people in the projects, making recycling via training difficult.

Universidade Federal de São Carlos Departamento de Engenharia de Produção , Caixa Postal 676 , 13.565-905 São Carlos SP Brazil, Tel.: +55 16 3351 8471 - São Carlos - SP - Brazil
E-mail: gp@dep.ufscar.br

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[1] Source: Fernandes (2003)Fernandes, A. C. (2003). Scorecard Dinâmico: em direção à integração da Dinâmica de Sistemas com o Balanced Scorecard (Tese de doutorado em Engenharia de Produção). Universidade Federal do Rio de Janeiro, Rio de Janeiro., adapted by the Authors.