208
M. de Andrade Lima et al.
BSC’s fourth and final perspective develops objectives and measures to guide
learning and organizational growth. For Kaplan and Norton (1996), this is considered the scorecard result vector, as it offers support, change support, innovation and
organizational growth for the first three perspectives to achieve their goals. Thus, the
main objective of the learning and growth perspective is to be the driver of good results
from other BSC perspectives. For this purpose, the Staff Learning and Development Perspective was created, with the guiding question: “To obtain the best results
in our processes, how will we align and develop our human, information and organizational capital?” In this perspective, investment is directed at people, information
systems infrastructure and Research Group alignment. Thus, human capital is of
great relevance to strategic objectives, as it recognizes that the individual in work
teams or business areas is the most important factor for the survival and renewal of
companies at all levels of activity (Kaplan and Norton 1996).
Kaplan and Norton (2004) also point to a “second layer” of BSC details (Descriptors) illustrating the strategy’s time dynamics, and also add a level of detail that
enhances clarity and focus while BSC translates objectives into indicators and goals.
Thus, organizations should launch a set of programs that will create value and
conditions for achieving the goals and objectives of all indicators.
For this work, based on the “Dimension” and its respective “guiding question”,
actions or practices that corresponded to the function/objective of each Dimension
were identified in the literature. The adequacy presented in this paper is justified by
“facilitating” the guidelines/keywords that should contemplate each dimension from
the guiding question. Thus, based on the literature, this process contributes to better
structuring and/or flexibility for those who wish to make use of this proposal. Thus,
the guidelines and strategic objectives can be better adapted according to the strategy
and maturity of the organization (Fig. 2).
4 Results and Analysis
4.1 BSC Greens Group: The Strategic Map
For deployment and implementation, the Mission, Vision and Values were defined
based on the Group’s Strategic Planning. Mission: to promote sustainability through
research of excellence contributing to science and the lives of citizens. Vision: To be
a research center of world reference in sustainable development through teaching,
research and extension and obtaining successful publications in Science or Nature
until 2030. Values: high performance in scientific publication; value proposition to
transform lives; joint and integrated work; Freedom of thought and expression; and
ethics (Guerra 2019).
According to Guerra (2019), Greens is currently international and therefore
intends to maintain and expand its objectives. Still, the idea of reaching dated goals is
a good one, since after a while, there is a need to review them. It also considers 2030
M. de Andrade Lima et al.
BSC’s fourth and final perspective develops objectives and measures to guide
learning and organizational growth. For Kaplan and Norton (1996), this is considered the scorecard result vector, as it offers support, change support, innovation and
organizational growth for the first three perspectives to achieve their goals. Thus, the
main objective of the learning and growth perspective is to be the driver of good results
from other BSC perspectives. For this purpose, the Staff Learning and Development Perspective was created, with the guiding question: “To obtain the best results
in our processes, how will we align and develop our human, information and organizational capital?” In this perspective, investment is directed at people, information
systems infrastructure and Research Group alignment. Thus, human capital is of
great relevance to strategic objectives, as it recognizes that the individual in work
teams or business areas is the most important factor for the survival and renewal of
companies at all levels of activity (Kaplan and Norton 1996).
Kaplan and Norton (2004) also point to a “second layer” of BSC details (Descriptors) illustrating the strategy’s time dynamics, and also add a level of detail that
enhances clarity and focus while BSC translates objectives into indicators and goals.
Thus, organizations should launch a set of programs that will create value and
conditions for achieving the goals and objectives of all indicators.
For this work, based on the “Dimension” and its respective “guiding question”,
actions or practices that corresponded to the function/objective of each Dimension
were identified in the literature. The adequacy presented in this paper is justified by
“facilitating” the guidelines/keywords that should contemplate each dimension from
the guiding question. Thus, based on the literature, this process contributes to better
structuring and/or flexibility for those who wish to make use of this proposal. Thus,
the guidelines and strategic objectives can be better adapted according to the strategy
and maturity of the organization (Fig. 2).
4 Results and Analysis
4.1 BSC Greens Group: The Strategic Map
For deployment and implementation, the Mission, Vision and Values were defined
based on the Group’s Strategic Planning. Mission: to promote sustainability through
research of excellence contributing to science and the lives of citizens. Vision: To be
a research center of world reference in sustainable development through teaching,
research and extension and obtaining successful publications in Science or Nature
until 2030. Values: high performance in scientific publication; value proposition to
transform lives; joint and integrated work; Freedom of thought and expression; and
ethics (Guerra 2019).
According to Guerra (2019), Greens is currently international and therefore
intends to maintain and expand its objectives. Still, the idea of reaching dated goals is
a good one, since after a while, there is a need to review them. It also considers 2030