O Alinhamento da Remuneração Variável com a Estratégia em Ambientes de Balanced Scorecard

Abstract

According to Kaplan and Norton (1997) a fixed compensation no longer meets the diverse expectations of reward and remuneration of staff. In this scenario, the economic agents seek business management tools that allow connecting individual performance to organizational performance. Taking these in considerations, this study aims to analyze if the criteria for the use of pay-for-performance is in accordance with the organization's strategy expressed by the indicators and goals used in the Balanced Scorecard (BSC). A qualitative approach was through a field survey of descriptive character, using, for data collection, a structured questionnaire with open and closed questions. The sample consists of 17 Brazilian companies in three business segments (heavy construction, industry and technology / services) and leaders in the market in which they operate.

The results showed that, although it was clear the use of indicators associated with the use of BSC,

the pay-for-performance models studied did not included in a balanced way, the indicators

associated with BSC. There is a dissonance between corporate rhetoric and practice and mainly, the

non-recognition of compensation management as a tool for alignment and support business

strategies.