Acerca do mapa da estratégia (parte III)

Parte I e parte II.

"Although a vast number of studies on the BSC exist, only a few reveal the importance of strategy maps as the crucial link between strategy and the BSC. In general, management involvement, strategic alignment and communication throughout the organization are key factors when transforming strategy into action. Strategy maps seem to be a valuable tool, as they simplify the complex causal relations which the BSC is built upon. Both proponents and critics of the BSC agree that a performance management system (such as the BSC) cannot work in practice if it lacks strategic causality, which may explain why the BSC is often seen as irrelevant for practice.
Organizations put great effort into implementing the four BSC perspectives as a set of numbers, but forget to construct the causalities along these numbers. Evidence shows positive results in using strategy maps for planning, as they are more suitable for communication than the BSC itself. [Moi ici: Acredito que isto seja tanto mais verdadeiro quanto mais pequena é a organização. Numa organização mais pequena os números são menos importantes para conhecer a realidade e perceber o que está a acontecer]
...
A single, definitive BSC does not exist. It is always very specific to the unit that implements it [Moi ici: Cuidado com os transplantes. Mesmo sector, diferentes estratégias, diferentes BSC]
...
The laws of business are not universal and they cannot be “discovered” like the law of gravitation in physics. Instead, they need to be “constructed” by managers and employees. Each organization has distinct values, different resources and market segments, facts that lead to diverse possibilities and need to be communicated in the appropriate way.
...
strategy maps seem to enhance the implementation of a strategy into a performance measurement system such as the BSC. But they need to be supported by dedicated and experienced managers who construct causality in the performance measurement system that is unit-specific, and not just copied from the generic BSC books.[Moi ici: Venenosamente verdade]

Para terminar uma reflxão sobre o envelhecimento de um mapa da estratégia e do seu BSC.

Trechos retirados de "Strategy maps: the essential link between the balanced scorecard and action", Journal of Business Strategy, Vol. 36 Iss 2 pp. 34 - 40. "Rainer Lueg , (2015)