Innovation in Organizational Performance Assessment
exploring the STRA.TECH.MAN SCORECARD
DOI:
https://doi.org/10.23925/cintec.v3i1.69955Keywords:
Scorecard Stra.Tech.Man, Strategy, Technology, Management, InnovationAbstract
Main Objective of the Research: This study aims to assess the applicability of the Stra.Tech.Man Scorecard model in an agro-industrial cooperative to optimize control processes and organizational decision-making by integrating strategy, technology, and management dimensions.
Diagnosis of the Problem and/or Opportunity: In the context of current digital transformation and globalization, accounting emerges as a crucial strategic partner. There is a clear opportunity for innovation in corporate evaluation and planning, where the proposed model proves essential by effectively combining qualitative and quantitative data.
Methodology/Approach: The research adopted a mixed-methods approach, combining qualitative data from questionnaires distributed to cooperative professionals with quantitative data from financial statements. Performance was assessed across different timeframes (past, present, future projections).
Results/Application: The results indicate significant enhancements in organizational efficiency and strategic planning. Key questions such as "Where are we?", "Where do we want to go?", "How will we get there?", and "Why?" guided innovative practices, providing a comprehensive perspective for sustainable growth.
Contribution: This study underscores the value of an integrated tool combining strategy, technology, and management within a competitive framework, promoting continuous innovation and adaptability in corporate processes.
References
Abdullah, N. H., Shamsuddin, A., Wahab, E., & Hamid, N. A. A. (2014). The relationship between organizational culture and product innovativeness. Procedia - Social and Behavioral Sciences, 129, 140-147. doi: 10.1016/j.sbspro.2014.03.659.
Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. Financial Accountability & Management, 38(2), 430-453. doi: 10.1111/faam.12301.
Allen, P., Maguire, S., & McKelvey, B. (eds.) (2011). The Sage handbook of complexity and management. Califórnia: Sage.
Ansoff, H. I. (1965). Corporate strategy: An analytic approach to business policy for growth and expansion. New York: McGraw-Hill.
Anthony, R. N., & Govindarajan, V. (2007). Sistemas de controle de gestão. New York: McGraw-Hill.
Assaf Neto, A., & Tibúrcio, S. C. A. (2012). Administração de capital de giro (4a ed.). São Paulo: Atlas.
Bell, S. (2020). Os fundamentos da gestão de PI: Protegendo sua inovação. New Jersey: Wiley.
Bourguignon, A., Malleret, V., & Norreklit, H. (2004). The American balanced scorecard versus the French tableau de bord: the ideological dimension, Management Accounting Research, 15(2), 107-134. Recuperado de https://doi.org/10.1016/j.mar.2003.12.006.
Brealey, R. A., Myers, S. C., & Allen, F. (2020). Princípios de finanças corporativas (12a ed.). Porto Alegre: AMGH.
Bruni, A. L. (2014). A análise contábil e financeira (3a ed.). São Paulo: Atlas.
Brynjolfsson, E., & McAfee, A. (2014). The second machine age: Work, progress, and prosperity in an age of brilliant technologies. Nova York: WW Norton.
Chandler, A. D. (1962). Strategy and Structure: Chapters in the History of the Industrial Enterprise. Cambridge: MIT Press.
Chatzinikolaou, D. & Vlados, C. (2019) Schumpeter, Neo-Schumpeterianism, and Stra.Tech.Man Evolution of the Firm (22 de dezembro de 2019). Issues in Economics and Business, 5(2), 80-102.
Conrad, C., & Poole, M. S. (2012). Comunicação organizacional estratégica: Em uma economia global (7a ed.). New Jersey: Wiley.
Davenport, T. H., & Harris, J. G. (2007). Competindo em analytics: A nova ciência da vitória. Boston, MA: Harvard Business School Press.
Day, G. S., & Schoemaker, P. J. H. (2000). Wharton sobre gerenciamento de tecnologias emergentes. New Jersey: John Wiley & Sons.
Deming, W. E. (1986). Fora da cris. Cambridge: MIT Press.
Drucker, P. F. (1954). The practice of management. São Paulo: Harper & Row.
Ertuğrul, I., & Karakaşoğlu, N. (2009). Performance evaluation of Turkish cement firms with fuzzy analytic hierarchy process and TOPSIS methods. Expert Systems with Applications, 36(1), 702-715. doi: 10.1016/j.eswa.2007.10.014.
García-Sánchez, I.-M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression management in sustainability reporting. International Business Review, 28(2), 359-374. Recuperado de https://doi.org/10.1016/j.ibusrev.2018.10.007
Gitman, L. J. (2015). Principles of managerial finance (14a ed.). São Paulo: Pearson.
Goretzki, L., & Weber, J. (2012). Die zukunft des business partners - ergebnisse einer empirischen studie zur zukunft des controllings. Controlling & Management, 56(1), 22-29. doi: 10.1365/s12176-012-0105-3.
Graham, A., Davey-Evans, S., & Toon, I. (2012). The developing role of the financial controller: evidence from the UK. Journal of Applied Accounting Research, 13(1), 71-88. doi: 10.1108/09675421211231934
Hall, B. H., Mairesse, J., & Mohnen, P. (2010). Measuring the returns to R&D. In: B. H Hall, & N. Rosenberg (Eds.). Handbook of the economics of innovation (v. 2, Chap. 24, pp. 1033-1082). Rio de Janeiro: Elsevier.
Hamel, G., & Prahalad, C. K. (1994). Competing for the future. Harvard Business Review, 72(4), 122-128. Recuperado de https://hbr.org/1994/07/competing-for-the-future.
Horváth, P., & Michel, U. (2017). Industrie 4.0: Controlling im Zeitalter der intelligenten Vernetzung: Dream Car der Ideenwerkstatt im ICV 2015. Wörthsee: Internationaler Controller Verein. Recuperado de https://www.icv-controlling.com/fileadmin/Assets/Content/AK/Ideenwerkstatt/Files/Dream_Car_Industrie4.0_DE.pdf.
Iudícibus, S. (2009). Teoria da contabilidade (9a ed.). São Paulo: Atlas.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. Harvard Business Review. Recuperado de https://hbr.org/1992/01/the-balanced-scorecard-measures-that-drive-performance-2.
Kaplan, R. S., & Norton, D. P. (1996). O Balanced Scorecard: Traduzindo estratégia em ação. Boston, MA: Harvard Business School Press.
Kaplan, R. S., & Norton, D. P. (2004). Mapas estratégicos: Convertendo ativos intangíveis em resultados tangíveis. Boston, MA: Harvard Business Press.
Kenny, G., & Fahy, M. (2019). Gestão de desempenho e comunicações estratégicas em serviços públicos. Londres: Palgrave MacMillan.
Khan, M. Y., & Jain, P. K. (2013). Gestão financeira: Texto, problemas e casos (7a ed.). New York: McGraw-Hill.
Knudsen, D.-R. (2020). Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. International Journal of Accounting Information Systems, 36, 100441. doi: 10.1016/j.accinf.2019.100441.
Leonard-Barton, D. (1988). Implementation as mutual adaptation of technology and organization. Research Policy, 17(5), 251-267. doi: 10.1016/0048-7333(88)90006-6.
Matarazzo, D. C. (2003). Análise financeira de balanços: Abordagem básica e gerencial (6a ed.). São Paulo: Atlas.
Moghimi, R., & Anvari, A. (2014). An integrated fuzzy MCDM approach and analysis to evaluate the financial performance of Iranian cement companies. International Journal of Advanced Manufacturing Technology, 71, 685-698. doi: 10.1007/s00170-013-5370-6.
Mumford, M. D. (2000). Managing creative people: Strategies and tactics for innovation. Human Resource Management Review, 10(3), 313-351. doi: 10.1016/S1053-4822(99)00043-1.
Nandakumar, M. K., Ghobadian, A., & O'Regan, N. (2014). Estratégia, estrutura e desempenho: Uma estrutura para testar a aplicabilidade das estruturas existentes. Berlim: Springer.
Porter, M. (1990). A vantagem competitiva das nações. New York: Free Press.
Porter, M. E., & Heppelmann, J. E. (2015). How smart, connected products are transforming companies. Harvard Business Review, 93(10), 96-114. Recuperado de https://hbr.org/2015/10/how-smart-connected-products-are-transforming-companies.
Respício, A., Adam, F., Philips-Wren, G., Teixeira, C., & Telhada, J. (Eds.). (2010). Bridging the socio-technical gap in decision support systems: Challenges for the next decade. Amsterdam: IOS Press.
Ross, S. A., Westerfield, R. W., & Jaffe, J. F. (2013) Finanças corporativas (10a ed.). New York: McGraw-Hill.
Shaw, J. D., Park, T.-Y., & Kim, E. (2013). A resource-based perspective on human capital losses, hrm investments, and organizational performance. Strategic Management Journal, 34(5), 572-589. http://www.jstor.org/stable/23471059.
Stiglitz, J. E. (2002). Globalization and its discontents. New York: WW Norton & Company.
Stone, J. (2010). Gerenciando trabalhadores do conhecimento: Liberando inovação e produtividade. Londres: Palgrave MacMillan.
Thong, J. Y. L. (2001). Resource constraints and information systems implementation in Singaporean small businesses. Omega, 29(2), 143-156. Recuperado de https://doi.org/10.1016/S0305-0483(00)00035-9.
Vlados, C. (2019). Change management and innovation in the “living organization”: The Stra.Tech.Man approach. Management Dynamics in the Knowledge Economy, 7(2), 229-256. https://doi.org/10.25019/MDKE/7.2.06.
Vlados, C. (2021). The Stra.Tech.Man Scorecard. Internacional Journal of Business Administrations, 12(2), 36-63. Recuperado de https://doi.org/10.5430/ijba.v12n2p36.
Wagener, B. (2016). Wir müssen die Controlling-Ausbildung auf den Prüfstand stellen! Controlling & Management Review, 60, 30-33. Recuperado de https://doi.org/10.1007/s12176-016-0064-1.
Westerman, G., Bonnet, D., & McAfee, A. (2014). Leading digital: Turning technology into business transformation. Boston, MA: Harvard Business Review Press.
Whittington, R. (2001). O que é estratégia: E isso importa? (2a ed.). Londres: Routledge.
Yin, R. K. (2005). Estudo de caso: Planejamento e métodos. Porto Alegre: Bookman.
Zander, U., & Kogut, B. (1995). Knowledge and the speed of the transfer and imitation of organizational capabilities: an empirical test. Organization Science, 6(1), 76-92. doi: 10.1287/orsc.6.1.76.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Revista Científica Cintec

This work is licensed under a Creative Commons Attribution 4.0 International License.
1 - Os textos publicados na revista são de inteira responsabilidade de seus autores.
2 - É permitida a reprodução, desde que citada a fonte e o autor.
Após o artigo aprovado, o autor principral deverá enviar declaração, conforme o modelo: