Adherence of Performance Indicators Associated with the Perspectives of the Balanced Scorecard in the Construction Sector of the Municipality of Joao Pessoa (PB)

The use of indicators as a way of measuring performance in organizations is characterized as an important strategic tool, considered appropriate to provide information to management, about business performance. This research has the objective of investigating the adherence of performance indicators associated to the Balanced Scorecard (BSC) perspectives of the organizations that work in Construction's sector in the city of Joao Pessoa. To do so, we analyzed 29 constructors and investigated 35 performance indicators classified among the BSC dimensions. The data were collected from a structured questionnaire and the research had a quantitative approach. The results showed that companies indicated the use of most of the indicators and assigned the grades "very important" or "important" to most of them. In this way, it is suggested that managers are generally concerned with knowing the performance of the builders, not only related to financial matters, but also to customers, to innovation and internal learning. Although many studies indicate the predominance of the adherence of financial indicators, this research made it possible to observe that the constructors have also directed their managerial expectations in non-financial aspects, thus corroborating with the BSC literature.