Sustainable management, balanced scorecard and small business: a systematic review and state of the art

Main Article Content

Marileide Barbosa
Juan Arturo Castañeda-Ayarza
Denise Helena Lombardo Ferreira

Abstract

The Balanced Scorecard - BSC is a widely used tool in business management that allows implementing and controlling strategies. Today, in a context that demands efforts from all organizations for sustainable development, the BSC has become an excellent alternative to include sustainability in business management. However, when it comes to small business organizations, management tools like BSC and business sustainability face the greatest difficulties, barriers and limitations. Therefore, the objective is to map the frontier of knowledge that brings together sustainable management and BSC to small companies, allowing visualization of the paths covered and the ones to be taken through science. A systematic bibliographical research was developed identifying and analyzing the main scientific publications that intersect the themes mentioned above. The results show the need to increase research towards understanding and monitoring the transformation of small business management in terms of sustainable development. The importance of the use of management tools to improve the efficiency and effectiveness of the whole process has been confirmed, as well as that the BSC can play a relevant role. Thus, with this, researchers are expected to be more interested in the subject and more studies applied in small companies will come to be.

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Author Biographies

Marileide Barbosa, PUC-Campinas

Bacharel em Administração pela UNIFENAS campus Poços de Caldas (MG)

Pós graduada em Contabilidade, Pericia e Auditoria pela UNOPAR-EaD - PR

Pós graduada em Gestão Estratégica de Negócios pela Universidade Católica de Minas Gerais campus Poços de Caldas (MG)

Mestre em Sustentabilidade pela Universidade Católica de Campinas

Juan Arturo Castañeda-Ayarza, PUC-Campinas

Formado em Administração de Empresas pela Universidade Nacional do Centro do Peru.

MBA em Investimento e Gestão na Indústria Sucroalcooleira pela Escola Superior de Agricultura Luiz de Queiroz .

Mestre e Doutor Planejamento de Sistemas Energéticos pela UNICAMP.

Professor pesquisador na Pontifícia Católica de Campinas em regime de dedicação exclusiva.

Denise Helena Lombardo Ferreira, Pontifícia Universidade Católica de Campinas

Bacharelado em Matemática, UNESP-Rio Claro, 1981

Tecnóloga em Saneamneto, UNICAMP-Limeira, 1980

Mestrado em Matemática Aplicada, UNICAMP-Campinas, 1986

Doutorado em Educação Matemática, UNESP-Rio Claro, 2003

Professora e pesquisadora da PUC-Campinas. Membro do Mestrado em Sustentabilidade da PUC-Campinas.

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