Control Tools in Strategy Implementation Processes: A Case Study in the Oil and Gas Industry

Objectives: This study analyzes the use of the Balanced Scorecard in strategy implementation within the oil and gas industry, focusing on the impacts of this tool on organizational practices. Theoretical Framework: The research adopts the concept of strategy-as-practice to understand how strategic management tools influence daily actions and perceptions within organizations, emphasizing the themes of discursive ambiguity, coordination practices, and perceptions of injustice. Method: This is a qualitative, exploratory, and descriptive case study conducted in a large petroleum derivatives production organization in Latin America. Data collection and analysis were structured based on multimethodological approaches, including literature review, expert discussions, and interpretive analysis. Results and Discussion: The use of the Balanced Scorecard directly influences management practices, with particular associations to strategic ambiguity, organizational coordination, and employees' perceptions of justice. Significant social effects were identified within implementation teams, such as improvements in integration and communication, alongside challenges related to legitimacy and strategic alignment. Research Implications: This research advances the understanding of the role of strategic management tools in corporate environments, highlighting best practices for managers when implementing the Balanced Scorecard, as well as the implications of failures in communication and coordination. Originality/Value: The study provides both practical and theoretical insights into the impact of the Balanced Scorecard on strategy implementation, focusing on a large-scale context in a sector still underexplored in academic literature.