Percepção dos usuários de um sistema de informação gerencial como ferramenta de apoio para a gestão de indicadores de desempenho de um BSC - "Balanced Scorecard" : estudo de uma empresa do setor eletro-eletrônico no Brasil

Abstract

This study had the objective of studying a business case about the user's perception on BSC - Balanced Scorecard - as a support tool to the management of goals and plans related to the users' strategic planning. A research was done in Philips do Brasil Ltda. (Lighting Division) where the information system named BBS On Line has been using to manage the company's performance indicators, goals and action plans. Two administrators of BBS On Line system were interviewed and the 52 users of the system in Brazil were divided in 3 groups (Brazil Commercial, Brazil Industrial and Latin America) where to 43 users it was applied a specific questionnaire with the objective of evaluating the satisfaction degree of the system users relating to five (5) categories: 1) user's participation on BSC management; 2) characteristics of the software BBS On line in relation to the BSC; 3) technical characteristics of the software BBS On Line; 4) data management and 5) availability of information. A factorial analysis was done in order to identify the 5 categories mentioned above as well as the 3 groups of users above were related to that 5 categories by a discriminant analysis. By the results of the survey, it was concluded that the BBS On Line users are satisfied with the application, although some issues need to be addressed by Philips: 1) the application reports did not meet the needs of the Industrial Group; 2) make available an on-line help tool and other handbooks to support the users' learning process regarding to the usage of the application and 3) the Latin America Group would like to be involved in the BSC management. In the users' opinion, the BBS On line supports the management of the performance indicators; its data can be easily accessed and recorded facilitating the users' analysis and decision. Users also think that the information generated by the system is reliable and the performance indicators are presented in a suitable way. Finally, the users feel comfortable using the BBS On Line and their expectation are covered by the system functions and database.