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◆ South American Sciences2026-07-31· Balanced scorecard

BALANCED SCORECARD IN AFRICAN SOCIOCULTURAL CONTEXTS: CHALLENGES AND IMPLEMENTATION STRATEGIES IN THE INDUSTRIAL SECTOR OF LUBANGO, ANGOLA - A CASE STUDY IN METALWORKING AND GRANITE COMPANIES

Esperança de Sousa Domingos Correia

原始摘要(英文原文)· Original abstract
The metalworking and granite industry is a strategic sector for the Angolan economy, particularly in the Lubango region. This article investigates the challenges faced in implementing the Balanced Scorecard (BSC) in industrial companies in this sector, through a qualitative case study applied to two organizations. The research used structured interviews with eight managers and content analysis supported by Natural Language Processing techniques. The results reveal that knowledge about the BSC is still limited, constituting one of the main barriers to its application. Obstacles were identified such as the absence of strategic culture, weak internal communication, scarcity of qualified human resources and resistance to change. A 33-month implementation roadmap is proposed, adapted to the African sociocultural reality, which includes phases of diagnosis, training, BSC design, pilot implementation, monitoring and consolidation.
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BALANCED SCORECARD IN AFRICAN SOCIOCULTURAL CONTEXTS: CHALLENGES AND IMPLEMENTATION STRATEGIES IN THE INDUSTRIAL SECTOR OF LUBANGO, ANGOLA - A CASE STUDY IN METALWORKING AND GRANITE COMPANIES — 科研速览 Science Skim