FROM THEORY TO METRICS: A PERFORMANCE EVALUATION MODEL FOR STRATEGIC ORGANIZATIONS
DOI:
https://doi.org/10.5281/zenodo.16394069Keywords:
Balanced Scorecard, BSC, Organizational Management, Performance Indicators, Slack ModelAbstract
This study aims to propose and validate an integrated panel of organizational performance indicators, based on the Slack and Balanced Scorecard (BSC) models. It is grounded in applied research with a mixed methodological approach (qualitative and quantitative), and possesses a descriptive and explanatory character. Regarding the method, an applied and exploratory design was adopted, supported by both bibliographic and empirical sources, with data collection procedures carried out through interviews with seven organizational management experts, selected for their expertise of over twenty years in the market, using the Delphi method structured in eight rounds. As an analysis technique, fuzzy logic was employed through the Fuzzy-Delphi method, which provided robustness to the validation of indicators and the consolidation of the proposed panel. The study resulted in a model composed of 83 indicators distributed across five premises, derived from the integration aligned with the BSC perspectives and Slack's operational dimensions, promoting greater adherence to organizational realities. The main conclusion is that the integration between the models significantly contributes to the formulation of a more strategic, dynamic, and adaptable evaluation system, capable of guiding decisions, aligning goals, and boosting organizational performance in a holistic and sustainable manner.
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