Autarquias federais de fiscalização do exercício profissional: desenvolvimento e proposta de implementação de um balanced scorecard na área de fiscalização do CREA-SP
Tipo
Dissertação
Data de publicação
2014-02-06
Periódico
Citações (Scopus)
Autores
Calvo, Janaina Macedo
Orientador
Cesar, Ana Maria Roux Valentini Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Perera, Luiz Carlos Jacob
Borinelli, Márcio Luiz
Borinelli, Márcio Luiz
Programa
Controladoria Empresarial
Resumo
This study was qualitative in nature, presents research conducted in a constructive Supervisory Authority of Professional Practice, Regional Council of Engineering and Agronomy of the State of São Paulo - CREA - SP, with the goal of developing indicators for implementation of the Balanced Scorecard in the area surveillance CREA - SP so this may contribute to the enforcement activities of that agency. To achieve the general objective three specific objectives were established : 1 ) Identify the Strategic Map of CREA - SP , 2 ) Identify the BSC indicators for the area 's Supervisory CREA - SP, aiming to align the activities of the area to the strategic planning of the Council Guidance given : "Recovery Professional" and 3 ) internally validate these indicators . The study is situated within the institutional approach and involves two areas of knowledge: Organizational Strategy and Management Accounting. The implementation of the Balanced Scorecard is justified by the need to align the Strategic Planning CREA - SP with current legislation to introduce transparency in the management and monitoring aspects to society. The specific objectives were met and that the proposed validated indicators and their deployment is scheduled to start in 2014 , at which time it should complete the constructive research proposal.
Descrição
Palavras-chave
estratégia organizacional , contabilidade gerencial , pesquisa construtiva , balanced scorecard , indicadores , organizational strategy , managerial accounting , constructive research , balanced scorecard indicators
Assuntos Scopus
Citação
CALVO, Janaina Macedo. Autarquias federais de fiscalização do exercício profissional: desenvolvimento e proposta de implementação de um balanced scorecard na área de fiscalização do CREA-SP. 2014. 68 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2014.