The Integration of the «Balanced Scorecard and the «Delta Project», in a Model Adequate to Diversified Organizations, Within a Dynamic, Nonlinear and Complex System

Abstract

The purpose of the present investigation was to develop a model that provides the directors and managers of the organizations, an instrument to survey the conditions where they operate their diversified businesses and competing in an environment similar to dynamic, nonlinear and complex systems. The construction of the model was made from the extraction of partial elements of Robert Kaplan and David Norton’s concept of the “Balanced Scorecard”, used in the first decade of the twenty-first century, as an element of dissemination and communication of the corporate and competitive business strategy. Also included in the integrator model were other elements, extracted from the so-called «Delta Project» developed by the authors Arnoldo Hax and Dean Wilde II, with the same purpose of the model mentioned above, but with a different concept and logical construction. A theoretical construction of the integrating model and a qualitative validation on a sample of organizations were made, in which it would be feasible to apply the model.