• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms Jessica C. Xiao
    • Abstracting/ Indexing: DOAJ, Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
    • E-mail: joebm@ejournal.net
IJSSH 2013 Vol.1(1): 171-176 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2013.V1.37

Balanced Scorecard as a Tool for Sustainable Management Control: A Case Study of the Brazilian Air Force

Ana Beatriz de Souza Gomes Brandão, Ana Carolina Silva, Michelline Freire Moraes, and Zenólia Maria de Almeida
Abstract— The amount of waste generated in the current society has undertaken the necessary balance between the economic, social and environmental objectives. The law number 12.305, from August 2, 2010, which instituted the National Solid Waste Policy (PNRS) was regulated by Decree 7.404 of December 23, 2010, originating the Inter-ministerial Committee of solid waste policy. Its approval has initiated a process of seeking solutions to reduce the amount of solid waste and the impacts generated by it. In view of the paucity of studies on sustainability policies adopted by the public sector and multiplicity of waste generated by the Brazilian Air Force, this institution has been chosen for this case study. The method chosen for this research makes it possible to identify the holistic characteristics of an organization. The investigation relied on direct observation, semi-structured interviews, bibliographical and documental research as secondary sources of information. As a result, the paper presents a map of strategic goals and a map of tactical objectives, defining sustainability policies and the design of a sustainable Balanced Scorecard to drive a sustainable vision to be deployed in the Brazilian Air Force.

Index Terms— Sustainability, solid waste policy, sustainability policies, balanced scorecard, brazilian air force.

Mônica Figueiredo de Melo is with the Universidade do Alto Douro e Tras -os –Montes (e-mail: monicademelo@hotmail.com).

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Cite: Ana Beatriz de Souza Gomes Brandão, Ana Carolina Silva, Michelline Freire Moraes, and Zenólia Maria de Almeida, " Balanced Scorecard as a Tool for Sustainable Management Control: A Case Study of the Brazilian Air Force," International Journal of Social Science and Humanity vol. 1, no. 1, pp. 171-176, 2013.

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