Aplicação do balanced scorecard dinâmico na governança da tecnologia da informação do Exército Brasileiro

Abstract

This research project s aims is to develop a migration model to the IT Dynamic Balanced Scorecard (IT DBSC) from the IT Balanced Scorecard (IT BSC), based on the application of the system dynamics perspective in this last one. For this, a bibliometric research was performed to access the most relevant publications about BSC, IT governance and system dynamics. The research strategy was a single case study about the process of IT strategic management with BSC in the Brazilian Army s Telematics System, involving a qualitative and a quantitative phase. The former phase developed a causal-loop diagram through documental analysis and participant observation. This diagram was used in the quantitative phase for the development of the IT BSCD model, on which was applied the simulation technique through stock and flow diagram. The results proved the existence of structural failures in the traditional BSC and validated the proposed migration model to IT BSCD from IT BSC, as well.