Abstract

RODRIGUES DA SILVA, Gilson; CAVALCANTE WANDERLEY, Vanildo Pedro; VIEIRA GONCALVES PEREIRA, Dimmitre Morant  and  MARTINS DO AMARAL CARNEIRO CABRAL, Luiz Marcelo. Utilização de indicadores de desempenho à luz das perspectivas do balanced scorecard em cooperativas de créditos. Escr. Contab. Adm. [online]. 2020, vol.11, n.1, pp. 24-47. ISSN 1853-2055.

The study aims to verify how performance indicators are being used in the light of the perspectives of the Balanced Scorecard (BSC) in the decision-making process in credit unions in the city of João Pessoa-PB. A multiple case study, with a qualitative approach, was carried out. The data was collected using the in-depth interview technique with the aid of a survey, processed through content analysis and arranged in a conceptual framework. The results show that BSC has a relevant role in the decision-making process, since it is used in actions related to training employees, reducing costs, attracting new customers, offering new products and increasing profitability. Furthermore, it supports the communication of strategies in the organization, especially through the integration and alignment of processes, as well as the connection between strategic indicators and competitive advantage based on the combination of financial and non-financial indicators.

Keywords : Balanced Scorecard (BSC); Credit Cooperative; Performance Measurement.