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O presente projeto, intitulado “Controlo de Gestão no Ensino Superior
Politécnico: Diagnóstico e Proposta de Melhoria para o ISCAP – P.PORTO”, enquadrase
no Mestrado em Controlo de Gestão e Finanças – Profissionalizante e tem como
objetivo principal diagnosticar o sistema de controlo de gestão do ISCAP e propor
melhorias que reforcem a eficiência, a transparência e o alinhamento estratégico
institucional.
O estudo parte do reconhecimento de que as IES públicas enfrentam crescentes
exigências de accountability e sustentabilidade, exigindo sistemas de gestão mais
integrados e orientados para resultados. Para responder a este desafio, adotou-se uma
metodologia aplicada, de natureza qualitativa e caráter profissionalizante, baseada num
estudo de caso único. As etapas seguiram uma estratégia de intervenção composta por
diagnóstico, definição de objetivos, planeamento, implementação piloto e avaliação. A
recolha de dados combinou análise documental, observação direta e enquadramento
teórico sustentado nas abordagens da Nova Gestão Pública (Hood, 1991), nos modelos
de controlo de Ferreira e Otley (2009) e no Balanced Scorecard (Kaplan & Norton, 1992,
2001).
Os resultados evidenciaram fragilidades na integração de indicadores, na
coerência dos dados e na articulação entre planeamento estratégico e monitorização de
resultados. Com base no modelo do Balanced Scorecard, foi desenvolvida uma proposta
de melhoria que estrutura um Sistema de Controlo de Gestão Integrado (SCGI),
permitindo alinhar as quatro perspetivas – financeira, clientes, processos internos e
aprendizagem e crescimento. A proposta prevê uma implementação faseada: no curto
prazo, criação de dashboards e revisão de KPIs; no médio prazo, reestruturação de
processos e formação; e no longo prazo, um modelo global de governação de dados.
Conclui-se que o projeto, suportado pelo BSC, contribui para reforçar a cultura de
desempenho e a tomada de decisão baseada em evidência, demonstrando a relevância do
controlo de gestão na otimização da gestão pública e na sustentabilidade das Instituições
de Ensino Superior.
The present project, entitled “Management Control in Polytechnic Higher Education: Diagnosis and Improvement Proposal for ISCAP – P.PORTO”, is part of the Master’s in Management Control and Finance – Professional Track and aims to diagnose the management control system (MCS) of the Porto Accounting and Business School (ISCAP) and propose improvements that strengthen institutional efficiency, transparency, and strategic alignment. The study stems from the recognition that public Higher Education Institutions (HEIs) face increasing demands for accountability and sustainability, requiring more integrated and results-oriented management systems. To address this challenge, an applied, qualitative, and professional-oriented methodology was adopted, based on a single case study. The approach followed an intervention strategy consisting of diagnosis, definition of objectives, planning, pilot implementation, and evaluation. Data collection combined document analysis, direct observation, and a theoretical framework grounded in the principles of New Public Management (Hood, 1991), the management control models of Ferreira and Otley (2009), and the Balanced Scorecard (Kaplan & Norton, 1992, 2001). The results revealed weaknesses in the integration of indicators, data consistency, and the articulation between strategic planning and performance monitoring. Based on the Balanced Scorecard model, an improvement proposal was developed to structure an Integrated Management Control System (IMCS), aligning the four perspectives — financial, customer, internal processes, and learning and growth. The proposal envisages phased implementation: in the short term, the creation of dashboards and KPI revision; in the medium term, process restructuring and staff training; and in the long term, a global model for data governance. It is concluded that the project, supported by the BSC, contributes to strengthening a performance-oriented culture and evidence-based decision-making, demonstrating the relevance of management control in optimizing public management and enhancing the sustainability of Higher Education Institutions.
The present project, entitled “Management Control in Polytechnic Higher Education: Diagnosis and Improvement Proposal for ISCAP – P.PORTO”, is part of the Master’s in Management Control and Finance – Professional Track and aims to diagnose the management control system (MCS) of the Porto Accounting and Business School (ISCAP) and propose improvements that strengthen institutional efficiency, transparency, and strategic alignment. The study stems from the recognition that public Higher Education Institutions (HEIs) face increasing demands for accountability and sustainability, requiring more integrated and results-oriented management systems. To address this challenge, an applied, qualitative, and professional-oriented methodology was adopted, based on a single case study. The approach followed an intervention strategy consisting of diagnosis, definition of objectives, planning, pilot implementation, and evaluation. Data collection combined document analysis, direct observation, and a theoretical framework grounded in the principles of New Public Management (Hood, 1991), the management control models of Ferreira and Otley (2009), and the Balanced Scorecard (Kaplan & Norton, 1992, 2001). The results revealed weaknesses in the integration of indicators, data consistency, and the articulation between strategic planning and performance monitoring. Based on the Balanced Scorecard model, an improvement proposal was developed to structure an Integrated Management Control System (IMCS), aligning the four perspectives — financial, customer, internal processes, and learning and growth. The proposal envisages phased implementation: in the short term, the creation of dashboards and KPI revision; in the medium term, process restructuring and staff training; and in the long term, a global model for data governance. It is concluded that the project, supported by the BSC, contributes to strengthening a performance-oriented culture and evidence-based decision-making, demonstrating the relevance of management control in optimizing public management and enhancing the sustainability of Higher Education Institutions.
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Palavras-chave
Controlo de gestão Balanced Scorecard Indicadores de desempenho Alinhamento estratégico Eficiência Accountability Governação de dados Instituições de ensino superior Management control Performance indicators Strategic alignment Efficiency Accountability Data governance Higher education
Contexto Educativo
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Licença CC
Sem licença CC