Implementação do performance prism model

: estudo de caso da Ascendi

Abstract

This dissertation presents a case study examining the benefits of implementing Performance Prism at Ascendi. The study employs a direct, critical, and participative observation approach to evaluate the performance measures utilized by the company. Ascendi, an infrastructure operator, has sought to modernize its management control system by utilizing a tool based on Balanced Scorecard and the monitoring of monthly results. The aim of this effort is to open new horizons and gain insight into whether the company's management decision-making process takes into account the interests of all stakeholders. While Balanced Scorecard is a dynamic instrument that offers an articulated fit between performance evaluation and organizational strategy, it has limitations. The most relevant limitation in this study is that it focuses too heavily on customers and shareholders, neglecting other stakeholders involved in a company. Hence, there is a need to explore alternative tools that can fulfil the requirements of all stakeholders. In light of this, the idea of Performance Prism emerged, which prioritizes all stakeholders.

Date of Award	14 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)