Integration of knowledge management indicators with the Balanced Scorecard as an organizational performance evaluation tool

Authors

  • Diego Gilberto Ferber Pineyrua Universidade Federal de Mato Grosso do Sul
  • Geraldo Luiz Filho Universidade Federal de Mato Grosso do Sul
  • Silvio Paula Ribeiro Universidade Federal de Mato Grosso do Sul

DOI:

https://doi.org/10.20401/rasi.12.2.1060

Keywords:

Knowledge Management Indicators, Balanced Scorecard, Performance measurement tool

Abstract

The use of a performance measurement tool can provide good results for the management of a Small and Medium Enterprise (SME). The proposed model of Knowledge Management (KM) indicators specifically adapted to the characteristics and needs of an SME can help with its management. The objective was to develop a control tool that allows the management of KM indicators integrated with the Balanced Scorecard (BSC) for a consulting firm, customized, intuitive and useful for decision making. The methodology is an exploratory qualitative research, using a technical and bibliographic procedure in the application of KM indicators as a tool for the evaluation of organizational performance. The results of the study show a greater number of indicators related to knowledge transfer processes and the knowledge acquisition process, and all within the perspective of internal BSC processes. It can be seen how KM complements the vision of the BSC by suggesting a critical factors and knowledge dissemination tool with the objective of supporting the BSC in building competitive strategies. It can provide SME managers with specific guidelines for establishing their own KM indicators applied to the company's BSC.

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Published

2026-05-01

Issue

Section

Scientific papers