"A single, definitive BSC does not exist. It is always very specific to the unit that implements itTrechos 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)
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Reading research on the BSC, one might think that business models are universal. Kaplan and Norton suggest BSC perspectives and a standardized strategy map that argue the following: (->) educated employees perform great (->) internal processes that satisfy customers, and their (->) loyalty boosts (->) profits. But as we can see from the experiments of Humphreys and Trotman (2011), even more training on the generic BSC does not eliminate typical BSC-related problems. Nørreklit et al. (2012) offer “pragmatic constructivism” as an alternative to this generic strategy map and point out that cause-and-effect relations in business are nothing like cause-and-effect in natural sciences. 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."
"A estratégia do Governo passava por dar uma folga, via reposição de salários e pensões e alívio fiscal, ao rendimento dos particulares. Isso permitiria um aumento do consumo, impulsionando o crescimento económico. Se assim fosse, as empresas aumentariam o investimento para responder ao acréscimo da procura interna. E isso seria assim porque os rendimentos mais baixos, aqueles que seriam mais aliviados do garrote fiscal, tem uma baixa propensão à compra de consumos importados."Trecho retirado de "As campainhas de alarme estão todas a soar"
BTW, se até o Nicolau Santos está alarmado...
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