EL BALANCED SCORECARD Y LA ORGANIZACIÓN DEL APRENDIZAJE: ESTUDIO DE CASO
DOI:
https://doi.org/10.4270/ruc.20128Palabras clave:
Balanced Scorecard. Organizaciones de Aprendizaje. Gestión Estratégica. Entorno Organizacional.Resumen
El Balanced Scorecard (BSC) es una respuesta a las exigencias de la realidad socio-económica, un proceso que parece favorecer el desarrollo del aprendizaje en las organizaciones. Este estudio examina esta presunción. Para nuestro estudio hemos definido doce características esenciales para una organización de aprendizaje, analizadas en tres categorías, agrupados en una cuadrícula de percepción; hacemos también un análisis crítico del concepto BSC a la luz de estas características. Basado en este objeto de cuadrícula en dos, hemos caracterizado la compañía: antes de iniciar el proyecto BSC y dieciocho meses después de su inicio. Comparando las dos caracterizaciones tratamos de evaluar cómo varió su capacidad de aprendizaje organizacional. Hemos encontrado que esta capacidad ha aumentado: la empresa ha mejorado como organización de aprendizaje, esencialmente cuando evaluado en dos de las categorías definidas: clima organizacional y liderazgo.
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