Governance tools for board members : adapting strategy maps and balanced scorecards for directorial action

The accountability of members of the board of directors of publicly traded companies has increased over years. Corresponding to these developments, there has been an inadequate advancement of tools and frameworks to help directorial functioning. This paper provides an argument for design of the Balanced Scorecard and Strategy Maps made available to the directors as a means of influencing, monitoring, controlling and assisting managerial action. This paper examines how the Balanced Scorecard and Strategy Maps could be modified and used for this purpose. The paper suggests incorporating Balanced Scorecards in the Internal Process perspective, ‘internal’ implying here not just ‘internal to the firm’, but also ‘internal to the inter-organizational system’. We recommend that other such factors be introduced separately under a new ‘perspective’ depending upon what the board wants to emphasize without creating any unwieldy proliferation of measures. Tracking the Strategy Map over time by the board of directors is a way for the board to take responsibility for the firm’s performance. The paper makes a distinction between action variables and monitoring variables. Monitoring variables are further divided on the basis of two considerations: a) whether results have been met or not and b) whether causative factors have met the expected levels of performance or not. Based on directorial responsibilities and accountability, we take another look at how the variables could be specified more completely and accurately with directorial recommendations for executives

Espiritualidade e religião no trabalho: possíveis implicações para o contexto organizacional

O artigo tem como objetivo discutir a vivência da religião e da espiritualidade no contexto organizacional. O texto apresenta uma diferenciação conceitual entre religião e espiritualidade, a partir da qual será discutida a aplicação desses conceitos em organizações religiosas e não religiosas. Além disso, serão evidenciados os principais ganhos dos trabalhadores e das organizações com a vivência desses conceitos no trabalho. De maneira geral, os exemplos discutidos revelam que tanto a religião quanto a espiritualidade, no contexto do trabalho, remetem a uma perspectiva mais humanizada das organizações e à promoção de um ambiente de trabalho baseado em relacionamentos mais próximos, no aprofundamento do significado do trabalho, no sentimento de participação na organização e, principalmente, na liberdade de se vivenciar, na organização, os valores individuais