Barriers to Balanced Scorecard institutionalization in a brazilian army unity

Abstract

Purpose: Based on Kasurinen's model (2002), this study aims to analyze the barriers in the BSC institutionalization process in a Brazilian Army unit, discussing its main influencing factors. Design/methodology/approach: It is a case study with a descriptive approach. The collection of evidence was conducted through interviews, questionnaires, document analysis, and observation. Findings: The study mapped five barriers in the project: lack of top management sponsorship; organizational culture; fear of exposure of people; lack of training; and lack of systems integration. Due to the power structure in this type of organization, the barrier linked to the lack of management support exerted the main influence on the process. Originality/value: The research contributed by discussing the processes of implementation and institutionalization of management control tools and the possible barriers found in public organizations. Furthermore, it discussed how organizational characteristics can influence the process, providing factors that public managers should consider when formulating projects.