MANAGERS PERCEPTION OF ORGANIZATIONAL JUSTICE IN THE USE OF BALANCED SCORECARD FOR THE STRATEGIC PERFORMANCE MEASUREMENT

Authors

  • Ilse Maria Beuren Universidade Federal de Santa Catarina - UFSC
  • Cláudio Marcelo Edwards Barros Universidade Federal do Paraná - UFPR
  • Delci Grapégia Dal Vesco Universidade Estadual do Oeste do Paraná - UNIOESTE

DOI:

https://doi.org/10.11606/rco.v10i27.109014

Keywords:

Distributive justice. Procedural justice. Balanced Scorecard. Strategic performance.

Abstract

This paper examines managers’ perception of Organizational Justice in the use of the Balanced Scorecard to measure the strategic performance of manufacturing company. From the point of view of 47 respondents, the survey discloses a fragment of the corporation's experience in using the Balanced Scorecard as a strategic performance measurement system. The survey results show that as the causal strategic model expands in its ability to influence individual performance, more intense the influence on the perception of distributive justice tends to be. Regarding the perception of procedural justice and organizational citizenship, the study presents evidence that the respondents know how the rules are established. Consistent with previous studies, the research suggests that organizational citizenship can have an impact on how the activities are coordinated, thus influencing the use of the Balanced Scorecard to measure the strategic performance.

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Author Biographies

  • Ilse Maria Beuren, Universidade Federal de Santa Catarina - UFSC

    Doutora em Controladoria e Contabilidade pela FEA/USP

    Professora do Programa de Pós-Graduação em Contabilidade da

    Universidade Federal de Santa Catarina - UFSC

  • Cláudio Marcelo Edwards Barros, Universidade Federal do Paraná - UFPR

    Doutorando do Programa de Pós-Graduação em Contabilidade

    Universidade Federal do Paraná - UFPR

  • Delci Grapégia Dal Vesco, Universidade Estadual do Oeste do Paraná - UNIOESTE

    Doutora em Contabilidade e Administração pela FURB

    Professora do Programa de Pós-Graduação em Ciências Contábeis da

    Universidade Estadual do Oeste do Paraná - UNIOESTE

Published

2016-08-29

Issue

Section

Paper

How to Cite

Beuren, I. M., Barros, C. M. E., & Dal Vesco, D. G. (2016). MANAGERS PERCEPTION OF ORGANIZATIONAL JUSTICE IN THE USE OF BALANCED SCORECARD FOR THE STRATEGIC PERFORMANCE MEASUREMENT. Revista De Contabilidade E Organizações, 10(27), 31-45. https://doi.org/10.11606/rco.v10i27.109014