28
R. F. Barreiros et al.
The taxonomic structure of analytical categories, based on the theoretical background of translation and control of strategy and on agro-industrial cooperatives, was
made according to the criteria described below.
The first criterion relates to the strategic control levers, according to Simons
(2000). According to the control lever, the analytical categories received the first
classification, as follows: PE—for Perspective; PO—for Positioning; PL—for Plan
and PA—for Pattern.
In the case of Plan lever and according to the perspective of the BSC,
the categories received the second classification, as follows: Learn—for growth
and learning perspective; IP—for the Internal Processes perspective; Cust—for
Customer perspective; Fin—for Financial perspective. In addition to these four
original perspectives of BSC, two more were explored in the analysis, related to
the specific features of cooperative organizations: the Social perspective, that is
a clear objective of cooperative movement; and the Relationship with Members
perspective, which arises from the specificity of management of cooperative organizations, that depends on balance between cooperative and members in several mutual
relations, not always with convergent interests. The analytical categories of Social
perspective were represented by the word Social and the ones of Relationship with
Members perspective by the acronym Rel.M.
The third criterion for the classification of analytical categories lays in the fact
that they refer to the cooperative sub-system, represented by the letter C or to the
membership sub-system, represented by the letter M. For the fourth criterion, the
analytical categories were classified according to their nature. For the fifth criterion, some categories were further classified by types, according to their degree of
diversification.
Example of an analytical category:
• PL_Social-Social Benefits-Externalities: lever: Plan; perspective: Social;
nature: Social benefits; type: Externalities.
6 Results and Discussion
This section identifies the Agro-industrial Agraria Cooperative and presents the
results of the content analysis of two hermeneutic units: interviews with experts
of Ocepar and interviews with Agraria’s managers. It is still displayed a network of
relationships among analytical categories as a result of structural analysis from the
two hermeneutic units.
R. F. Barreiros et al.
The taxonomic structure of analytical categories, based on the theoretical background of translation and control of strategy and on agro-industrial cooperatives, was
made according to the criteria described below.
The first criterion relates to the strategic control levers, according to Simons
(2000). According to the control lever, the analytical categories received the first
classification, as follows: PE—for Perspective; PO—for Positioning; PL—for Plan
and PA—for Pattern.
In the case of Plan lever and according to the perspective of the BSC,
the categories received the second classification, as follows: Learn—for growth
and learning perspective; IP—for the Internal Processes perspective; Cust—for
Customer perspective; Fin—for Financial perspective. In addition to these four
original perspectives of BSC, two more were explored in the analysis, related to
the specific features of cooperative organizations: the Social perspective, that is
a clear objective of cooperative movement; and the Relationship with Members
perspective, which arises from the specificity of management of cooperative organizations, that depends on balance between cooperative and members in several mutual
relations, not always with convergent interests. The analytical categories of Social
perspective were represented by the word Social and the ones of Relationship with
Members perspective by the acronym Rel.M.
The third criterion for the classification of analytical categories lays in the fact
that they refer to the cooperative sub-system, represented by the letter C or to the
membership sub-system, represented by the letter M. For the fourth criterion, the
analytical categories were classified according to their nature. For the fifth criterion, some categories were further classified by types, according to their degree of
diversification.
Example of an analytical category:
• PL_Social-Social Benefits-Externalities: lever: Plan; perspective: Social;
nature: Social benefits; type: Externalities.
6 Results and Discussion
This section identifies the Agro-industrial Agraria Cooperative and presents the
results of the content analysis of two hermeneutic units: interviews with experts
of Ocepar and interviews with Agraria’s managers. It is still displayed a network of
relationships among analytical categories as a result of structural analysis from the
two hermeneutic units.