ABSTRACT

The Balanced Scorecard (BSC) is a business tool that translates the mission and organization strategy in a group of performance measurements in order to create a strategic measurement structure and an efficient management system. Many factors nevertheless interfere in the implantation of a management instrument this size, as in private enterprises as in public ones. With the aim to identify which factors interfered in the implantation of a strategic management model based in BSC in a governmental institution, a exploratory and descriptive research was made in 2003 through a case study in Embrapa. Questionnaires were applied to the managers of strategic management model in 10 of the 40 units of the enterprise. Many factors that interfere in the BSC implantation were identified, mainly the ones related to the many levels of managers. The involvement degree and support of the organization high direction were considered the main factor to the successful implantation of management instrument such as BSC.

KEYWORDS
Balanced Scorecard; Barriers to BSC implementation; Strategic