Tamanho da fonte: 

Due to its tremendous academic and market success since the late 90’s, the Balanced Scorecard (BSC) has consolidated itself as one of the most studied and implemented managerial tools in enterprises all over the world. According to its creators, Kaplan and Norton, the aspects (or dimensions) of an enterprise, such as the financial, the clients, the processes and the learning are conditional on causality relationships among them, and, therefore, the organizational performance evaluation goes, necessarily, through these aspects. On the other hand, two arguments corroborate the fact that the BSC, alone, can no longer meet the demands of performance evaluation in the Brazilian software development enterprises: (1) the software development industry has specificities that differentiate it from other industries and, thus, the BSC generic characteristics leave non-answered gaps, and (2) other organizational performance evaluation models present contributions that are not fully taken in the BSC model. Summing up, after studying the software development industry in the world (and specifically in the Brazilian context) and after studying other organizational performance evaluation models, it was possible to propose an organizational performance evaluation model for the Brazilian software development enterprises. Although this is an exploratory paper, and fully theoretical, the main contribution was to enrich the discussion on two themes that seem to have parallel pathways in organizations: performance evaluation and the Brazilian software industry.

Organizational performance evaluation; Software development; Brazilian enterprises; Brazilian software industry; Balanced scorecard