The Balanced Scorecard (BSC) methodology is one of the management artifacts most widely used by large companies, but many organizations have difficulty with its implementation and use. This research sought to identify the factors that contributed to the institutionalization and/or the deinstitutionalization of BSC in a large basic sanitation company. The research was conducted by means of questionnaires with managers through which it was possible to identify, in the light of institutional theory, and more precisely from new institutional sociology, sociological motivations that contributed to the institutionalization and/or deinstitutionalization of BSC in the organization. The conclusion was that the combined effects of different agents that acted for their own interests, the lack of an institutionalized technical environment and, at a certain moment in time, the lack of conditions that supported and maintained the technical environment (the main leadership left) were the main causes that contributed to the deinstitutionalization process of BSC.
Balanced Scorecard (BSC); Institutional theory (IT); Strategic planning
