September 30, 2026
Balanced Scorecard as an instrument for strengthening the culture of food quality and safety
Balanced Scorecard as an Instrument for Strengthening the Culture of Food Quality and Safety
Cinthia Novais de Oliveira Abreu; Evandro José Krewer
DOI: 10.22167/2675-6528-202602775
Article derived from a Final Course Work (TCC), with content based on the student’s original work and adapted to the editorial format of the E&S Magazine with the support of the ResumeAI tool, an artificial intelligence solution developed by Instituto Pecege for textual synthesis and organization.
Abstract
The qualitative research analyzed the use of the Balanced Scorecard (BSC) as a strategic tool to strengthen the culture of food quality and safety in a dairy industry certified by FSSC 22000. The objective was to analyze how the BSC is applied at the strategic, tactical, and operational levels. A case study was conducted in a large-scale industry in Minas Gerais, with data collection in three complementary stages: participant observation, semi-structured interviews with seven employees from different hierarchical levels, and documentary analysis. The results showed that, despite a robust formal system of policies, procedures, and governance, challenges persisted in the strategic deployment to the operational level, in the practical appropriation of documents, and in the consolidation of a culture fully aligned with food safety requirements. It was found that the BSC has significant potential to integrate strategy, performance, and culture, reducing gaps between formal planning and daily execution, especially in communication and alignment. The findings reinforced the relevance of the BSC as a strategic management tool to support certified organizations in consolidating a more solid, consistent, and continuous improvement-oriented culture, although its effectiveness depends on active leadership and expanded strategic communication.
Keywords: Organizational performance; Engagement; Strategic management; Governance; Continuous improvement.
1. Introduction
Organizational culture is a fundamental component in various industrial segments, including the food, pharmaceutical, and chemical sectors. It develops in communities of individuals who share objectives, routines, beliefs, and values, with cultural messages transmitted through behaviors, people management systems, tasks, and symbols (Taylor, 2022). In the context of the food industry, a culture of food quality and safety is essential to ensure safe, high-quality products for consumers, promoting compliance with standards, innovation, and continuous improvement of processes. Recent studies indicate that the consolidation of consistent results in food culture, quality, and safety depends more on the internalization of values, behaviors, and practices in the daily lives of organizations than on the mere existence of isolated formal systems (Tomei et al., 2023).
The financial sustainability of organizations is also a crucial pillar, requiring a focus on analyzing costs related to failures, breakdowns, reprocessing, and losses. The “Cost of Quality” (CoQ) tool aids in this analysis, classifying costs into categories such as prevention, appraisal, internal failures, and external failures. When a culture of food quality and safety is integrated into the organizational strategy, it becomes a competitive advantage, linked to performance and not just a cost for stakeholders (Chiavenato and Sapiro, 2021).
For this strategic integration to be effective, it is fundamental that strategic planning be well-structured, transforming formal guidelines into daily practices and reducing the gap between intention and execution. The inclusion of food quality and safety issues in the business plan is vital, along with customer perspectives, internal processes, learning and growth, and performance and results, with clear guidelines and measurable indicators (Chiavenato and Sapiro, 2021). The strategic map, based on four fundamental principles (balance between strengths, centrality on customer value proposition, value generation through internal processes, and articulation of strategic themes), is a consolidated model in the literature for translating strategy into objectives and indicators (Kaplan and Norton, 2004). The Balanced Scorecard (BSC) is recognized for its ability to articulate financial and non-financial performance, associated with organizational communication, leadership, and learning practices (Teixeira et al., 2024; Ribeiro, 2024).
However, the literature highlights that the BSC can lose its strategic character when used exclusively as a management control tool, making it essential to use it as an instrument for organizational alignment, engagement, and mobilization (Tomei et al., 2023). Strategic planning must be linked to an organizational change process that includes risk and impact assessment, requiring the engagement of people at all levels and alignment between policies, strategic objectives, and employee behavior (Chiavenato and Sapiro, 2021). The BSC’s learning and growth perspective is directly linked to the development of competencies, leadership, and culture, with organizational values being built by the example of leadership, whose daily behavior is more impactful than formal policies (Taylor, 2022). Sustainable changes occur when strategic objectives are accompanied by shared practices and values, promoting greater alignment between strategy, behavior, and performance (Cameron and Quinn, 2021).
In the food sector, the integration between strategy, organizational culture, and food safety is particularly critical, as operational decisions directly impact product integrity and consumer trust (Bregolin et al., 2021; Tomei et al., 2023). Despite the existence of robust formal systems in certified organizations, such as those with FSSC 22000, challenges still persist in the strategic deployment to the operational level, in the practical appropriation of documents, and in the consolidation of a culture fully aligned with food safety requirements. Understanding how the BSC is used in practice and how it contributes to or limits the strengthening of the quality and food safety culture represents a relevant issue from both an academic and managerial perspective.
Given this context, the general objective of this work was to analyze how the Balanced Scorecard is used as a strategic tool for strengthening the culture of food quality and safety in a food industry, of the dairy sector, certified by FSSC 22000, considering its application at the strategic, tactical, and operational levels.
2. Material and Methods
The present study was characterized as a qualitative research of a discursive nature, seeking to understand and interpret perceptions and experiences related to an organizational phenomenon. This approach was selected for its ability to capture the meanings attributed by participants in their real context of action, allowing for an in-depth interpretation of organizational practices and dynamics (Lakatos and Marconi, 2021; Minayo, 2021).
The unit of analysis consisted of a large food industry, located in the State of Minas Gerais, specialized in the dairy segment. The organization operates with processing, packaging, and distribution of products, being certified by the FSSC 22000:2015 and ISO 14000:2015 standards. The company’s selection was intentional, justified by the accessibility to internal data and collaborators, which favored a contextualized analysis.
Seven collaborators participated in the study, identified as E1 to E7, selected by intentional sampling. The selection criteria considered the relevance of their roles and direct involvement with the organization’s strategic planning, indicators, and management tools. Professionals from the strategic, tactical, and operational levels were included, aiming to obtain a comprehensive understanding of perceptions regarding strategy and organizational management across different hierarchical strata (Lakatos and Marconi, 2021).
The participants included an Organizational Management Manager (E1), a Quality, Environment and Utilities Executive Manager (E2), an Industrial Manager (E3), a “Business Partner” Coordinator (E4), a Continuous Improvement Coordinator (E5), a Production Coordinator (E6), and a Production Supervisor (E7). The employees’ tenure ranged from six months to twenty-three years, and their involvement with the company’s strategy ranged from the development and management of indicators to the execution of operational indicators.
Data collection was carried out in three complementary stages. Firstly, participant observation was conducted, followed by the application of semi-structured interviews and, finally, documentary analysis. Each stage was guided by specific scripts, detailed in the appendices of the original work.
Participant observation constituted the first stage, allowing the understanding of organizational phenomena from the perspective of social actors. This strategy enabled direct monitoring of the environment, management processes, and interactions among collaborators. Direct insertion into the organizational environment favored the acquisition of contextualized information about the application of the Balanced Scorecard (BSC) in practice (Minayo, 2021; Lakatos and Marconi, 2021).
Next, a semi-structured questionnaire was applied to the collaborators. The instrument was structured with questions focused on the dimensions of the Balanced Scorecard: Customer Focus; Internal Processes; People, Culture and Development; and Performance and Results. Strategic alignment was addressed as a transversal axis, aiming to evaluate the integration and unfolding of the organizational strategy across hierarchical levels. The open-ended questions allowed for the capture of participants’ perceptions and expectations regarding the application of the BSC (Lakatos and Marconi, 2021).
The third stage consisted of documentary analysis, which involved the examination of the organization’s internal records and documents. Strategic plans, performance reports, indicators, action plans, and internal audit records were analyzed. This approach used institutional materials to provide information about the organizational phenomenon, according to the assumptions of qualitative research (Lakatos and Marconi, 2021).
The data collected in the three stages were submitted to qualitative analysis procedures. For participant observation, content analysis was used, seeking to identify patterns of behavior, attitudes, and perceptions related to formal strategic guidelines. The semi-structured interviews were analyzed through discourse analysis, with the objective of identifying collaborators’ perceptions about the application of the BSC and management tools, based on the writing and organization of the responses.
The documentary analysis examined the contents of internal documents, seeking coherence between the formal strategic planning and the observed managerial practices. This analysis was conducted inductively, interpreting emergent meanings and patterns from institutional documents. This process allowed for the identification of relationships between the described practices and the organization’s strategic objectives, aligning with the assumptions of interpretive qualitative research (Minayo, 2021).
The ethical principles of confidentiality and informed consent were rigorously respected, in accordance with Resolution No. 510/2016 of the National Health Council. All participants were duly informed about the study objectives and voluntarily authorized the use of their information. Due to the anonymous nature of the research and the non-disclosure of the organization’s name, the formalization of a Free and Informed Consent Form (TCLE) or Term of Assent was not necessary.
3. Results and Discussion
The research results revealed that the use of the Balanced Scorecard (BSC) in the studied dairy industry, certified by FSSC 22000, presents a complex scenario of robust formality and practical challenges. Although the organization has a well-documented management system, with policies, procedures, and governance processes aligned with food safety requirements, the effectiveness of strategic deployment to the operational level and the internalization of quality and safety culture still face significant gaps. The integrated analysis of data collected through participant observation, semi-structured interviews, and documentary analysis allowed for an in-depth understanding of organizational dynamics, highlighting the need for a more active and integrated approach to strengthen the food safety culture.
Participant observation, as the first stage of data collection, was crucial for identifying behavioral patterns and informal practices, revealing critical aspects of strategic execution and cultural maturity. It was found that, despite FSSC 22000 certification, the production sectors showed limitations in visual management, with the absence of management boards and strategic and operational indicators accessible on the factory floor. This deficiency compromises operators’ autonomy in decision-making and their readiness to react to deviations, directly impacting the consolidation of a proactive food safety culture, as pointed out by Bregolin et al. (2021).
The fragility in the perspective of BSC internal processes was evidenced by the inaccessibility of essential data to those responsible for executing activities. Although the Standard Operating Procedures (SOPs) and those related to Hazard Analysis and Critical Control Points (HACCP) were physically accessible, other operational procedures, such as sanitation, were restricted to an electronic system. The majority of the operational base did not have access to or knowledge of this system, making the information practically inaccessible in daily operations and creating a barrier to the internalization of formal food safety requirements, as discussed by Tomei et al. (2023).
The findings from the observation also revealed gaps in the translation of the formal requirements of FSSC 22000 certification into internalized practices by operational collaborators. This distinction between regulatory compliance and cultural maturity is crucial, as adherence to formal certification requirements does not, in itself, guarantee the internalization of safety values and practices by collaborators (Bregolin et al., 2021). Certification presupposes an active culture of operational discipline and preventive behavior, but limitations were observed in leadership’s performance in the productive environment, especially in the “GEMBA” practice, which consists of moving to the site of the deviation for root cause analysis.
The low enforcement by supervisors regarding compliance with Good Manufacturing Practices (GMP) standards was another critical point identified, despite regular audits conducted by the Quality Assurance team. This lack of assertive action by leadership in the face of operational deviations is not compatible with companies operating under “Global Food Safety Initiative” (GFSI) certifications. Although the company presents positive aspects, such as the absence of a blame culture and the encouragement of transparent problem communication, the culture still proved to be reactive and poorly self-managed by operations, dependent on leadership for decision-making.
Critical control point records, prerequisite programs, and sanitation demonstrated technical compliance with ISO 22000. However, unsatisfactory scores in GMP audits indicated the need for reinforcement in operational discipline. The “online” training system showed low practical effectiveness, suggesting the need for in-person training in the factory environment to ensure knowledge appropriation. The management system, although documented, lacked operational robustness, an essential aspect for the Learning and Growth and Internal Processes perspectives of the BSC, according to the literature (Teixeira et al., 2024).
From a leadership perspective, the low presence of systematic practices and demands confirmed that organizational culture is fundamentally shaped by the observable behavior of leadership in daily life, and not just by the existence of formal documents. Taylor (2022) argues that leaders’ behaviors and the coherence between discourse and practice are the main indicators of what is truly valued by the organization. The organizational strategy demonstrated consistent rituals at managerial and directive levels, but the integration between strategy and daily practice did not fully reach the operational level, compromising strategic alignment and the internalization of the safety culture.
Critical food safety indicators remained restricted to managerial meetings, without the support of visual management in the production areas. These findings reinforce fragilities, especially from the Learning and Growth perspective of the BSC, considered the structural base that sustains all other perspectives of the model (Teixeira et al., 2024). The absence of active leadership, practical learning, and self-accountability limits the BSC’s role as an instrument for cultural strengthening, confirming that organizational values are fundamentally consolidated by the observable behavior of leadership in daily life, and not by the existence of isolated formal systems (Taylor, 2022).
Participant observation proved to be a methodological instrument of special relevance in this research, by capturing behavioral and cultural dimensions that would hardly be accessible through interviews or documents alone. The absence of visual management on the factory floor, the low practice of Gemba by leaders, and the reactive culture of operators were identified through direct observation of the environment and daily interactions, behaviors that, in the context of interviews, tend to be minimized by the participants themselves through mechanisms of social desirability. This ability to capture the unsaid and the unformalized represents a central positive point of this methodological instrument (Minayo, 2021).
Discourse Analysis Results
The analysis of semi-structured interviews with the seven collaborators (E1 to E7), who hold strategic, tactical, and operational positions, allowed for the evaluation of strategy deployment, the application of the BSC, and its relationship with the culture of quality and food safety from different hierarchical perspectives. The results were organized based on the four classic BSC perspectives: Customer Focus, Internal Processes, People, Culture and Development (Learning and Growth), and Performance and Results, with strategic alignment treated as an integrating axis of analysis.
In the Customer Focus dimension, respondents unanimously recognized that the organization has robust structures to ensure the delivery of safe and quality products to the end consumer. Perceptions converged on the existence of a management system based on consolidated practices, such as Good Manufacturing Practices (GMP), laboratory controls, process monitoring, indicators, HACCP, and FSSC 22000 certification. The data showed that the customer occupies a central position in strategic planning, serving as a starting point for defining objectives and processes, with organizational goals aligned with market expectations (E1).
Food safety was described as the direct result of maintaining a structured system and continuous monitoring. The Production Coordinator (E6) stated that safety assurance comes from strict adherence to quarantine times and monitoring the entire processing flow, going beyond simple analysis of the finished product. The Industrial Manager (E3) emphasized the role of standardization and the definition of laboratory parameters in internal control, while the Executive Quality Manager (E2) highlighted the relevance of information from the Customer Service Department (SAC) as an indicator of the system’s effectiveness in the market.
At the tactical and operational levels, the customer-oriented culture manifested through attention to detail throughout the production chain. The “Business Partner” Coordinator (E4) described a systemic vision where all elements, from employee attire to packaging and logistics processes, are planned to ensure product integrity until the final destination. However, some reports indicated that the end consumer does not perceive the complexity of internal controls, treating quality as a natural attribute of the product, which requires the internalization of values and safety practices, regardless of the external visibility of the controls (Bregolin et al., 2021).
In the Internal Processes dimension, the results revealed a consistent perception regarding the criticality of the stages involving greater human intervention and the rigorous control of Critical Control Points (CCPs), as highlighted by interviewees E2, E3, and E6. There was consensus on the centrality of internal processes as the foundation for ensuring food safety. Employees identified refrigerated products, such as butter and cheese, as the items of greatest criticality in the production flow, with cream pasteurization being monitored as an essential CCP to mitigate biological risks (E6).
The Executive Quality Manager (E2) considered that processes with a lower level of automation and greater direct handling are inherently more vulnerable, but stressed that the robustness of the CCP monitoring system is capable of suppressing these vulnerabilities and ensuring final compliance. Operational efficiency was described as a value integrated with quality, in which the correct execution of processes seeks simultaneously productive and safe results. The Organizational Management Manager (E1) stated that the company’s philosophy guides that every action be planned to ensure a positive outcome aligned with technical standards, going beyond numerical deliveries.
However, the data analysis revealed a gap between the formal documentation structure and practical execution in daily operations, especially in the accessibility of information for the operational base. Although the management system is technically mature, some reports indicated that the Standard Operating Procedures (SOPs) require a more didactic approach to facilitate understanding by the executors (E3). The Continuous Improvement Coordinator (E5) observed that the reliance on electronic systems for document consultation creates a barrier for factory operators, hindering the practical application of production guidelines.
The technical robustness of internal processes identified in this study confirms recent literature associating formal and integrated food safety management systems with risk reduction in the food industry (Bregolin et al., 2021). The structured presence of HACCP, Prerequisite Programs, and systematic operational controls demonstrates the system’s documentary maturity. However, the perspective of internal processes in the BSC presupposes that they only add strategic value when they are fully understood and consistently executed by the collaborators who perform them (Teixeira et al., 2024), which requires the strategy to be translated into concrete actions and behaviors in daily life (Chiavenato and Sapiro, 2021).
Thus, the fragility in communication and accessibility of SOPs limits the consolidation of the food safety culture, as the system’s effectiveness depends on the readiness and autonomy of the operational base to react to deviations (Bregolin et al., 2021). Regarding the dimension of People, Culture, and Development, the results indicated a consensus among collaborators that training constitutes the main vector for strengthening the food safety culture, although it simultaneously represents the greatest opportunity for improvement in the organization. All participants recognized the existence of a formal corporate platform but pointed out critical limitations regarding the effectiveness of the training offered.
The Executive Quality Manager (E2) observed that the company prioritizes measuring the quantity of training conducted over evaluating its practical effectiveness. The Continuous Improvement Coordinator (E5) advocated for the need for more didactic training sessions directly applied to the factory routine, suggesting that teaching be conducted by professionals with technical experience to ensure the operational base appropriates the knowledge. The preference for in-person or semi-in-person training modalities within the workplace itself was emphasized by the “Business Partner” Coordinator (E4) and the Production Supervisor (E7), who argued that direct contact and “face-to-face” training facilitate the fixation of safety guidelines.
Furthermore, the analysis revealed a relevant cultural barrier: the perception that ensuring food safety is an exclusive responsibility of the quality department, not yet fully assumed as an intrinsic responsibility of all production operators (E5). The results of this dimension reinforce the perspective of Learning and Growth as the structural basis of the BSC, responsible for sustaining the other perspectives of the model through the development of competencies, leadership, and organizational culture (Teixeira et al., 2024; Ribeiro, 2024). Although the company has formal training and development mechanisms, the predominance of online training and the low evaluation of effectiveness hinder the internalization of food safety values, especially at the operational level (Bregolin et al., 2021).
This finding aligns with the literature on organizational culture, according to which institutional values are consolidated when reinforced by consistent practices and the daily actions of leadership (Taylor, 2022). The results also dialogue with recent studies on food safety culture, by evidencing that the effectiveness of management systems depends less on the formal existence of training and more on engagement, active leadership, and employee self-responsibility (Bregolin et al., 2021).
In the Performance and Results dimension, the data evidenced a clear understanding of the interdependence between quality, food safety, and organizational performance. Participants associated process failures with direct financial impacts, waste, and brand image damage. The Industrial Manager (E3) highlighted that prioritizing critical control points has resulted in greater assertiveness in processes, reducing the occurrence of immediate damages. The direct relationship between process failures, waste, and financial impact identified in this study confirms the literature on quality costs (Chiavenato and Sapiro, 2021).
The analysis indicated that, although the organization monitors indicators such as breakdown, rework, and the ‘Right the first time’ indicator, demonstrating tracking of the economic effects of quality, the Cost of Quality (CoQ) model is not formally structured. The challenge of deploying this data to the operational level persists. The Executive Quality Manager (E2) highlighted the need to make the communication of these indicators more didactic, allowing the operational base to understand its specific role in each goal. Similarly, the Continuous Improvement Coordinator (E5) identified a gap in information dissemination, observing that indicators tend to be restricted to management and coordination levels, without fully reaching supervision and line leadership.
Visual management was described as existing, but still insufficient to connect global performance to routine individual actions. The Production Coordinator (E6) observed that visual management boards are not properly disseminated throughout all areas, limiting the strategy’s reach. These limitations confirm that performance measurement, when isolated from other strategic elements, does not promote organizational learning or alignment between hierarchical levels (Tomei et al., 2023). Without the internalization of results by the operational base, indicators act only as managerial control tools and cease to serve as levers for strengthening the food safety culture (Bregolin et al., 2021).
With the qualitative analysis of the interviews, it was possible to highlight that strategic alignment is recognized by participants as a central element of organizational management, but its effectiveness varies significantly between different hierarchical levels. The statements indicate that the strategy is formally structured, communicated, and monitored at the strategic and managerial levels, but presents limitations when deployed to the operational level. At the strategic levels, organizational planning was described as a structured process, conducted by the board, directors, and senior management. The Manager of Organizational Management (E1) explained that, after the strategic definitions, a map is developed that consolidates the company’s intended values, behaviors, and guidelines.
Complementarily, the Executive Quality Manager (E2) stated that the guidelines related to food quality and safety are incorporated into the organization’s strategic indicators, being treated as non-negotiable priorities. In contrast, reports from the tactical and operational levels suggested that strategic alignment occurs in a fragmented manner and is predominantly oriented towards manufacturing routine. The Production Coordinator (E6) reported receiving guidance focused specifically on volume priorities and what should be produced. The Production Supervisor (E7) added that, although goals are communicated, gaps in strategic clarity persist, which can influence daily decision-making.
Furthermore, the Coordinator of “Business Partner” (E4) observed that the speed of market changes and the need for agility often prevent the full execution of what was originally planned. These results showed that the main organizational challenge lies not in strategy formulation, but in its consistent translation into daily practice at all levels, converting formal guidelines into concrete actions and behaviors in everyday life (Chiavenato and Sapiro, 2021). The findings confirmed that strategic alignment is an indispensable condition for the effectiveness of the BSC, as its absence compromises the integration between the model’s perspectives and limits its potential as an organizational transformation tool (Teixeira et al., 2024).
The fragmentation in the unfolding of goals for the operational base imposes barriers to the internalization of food safety values throughout the organization (Bregolin et al., 2021). The relevance of semi-structured interviews as a methodological instrument was evidenced by their capacity to reveal perceptions and meanings attributed by the collaborators themselves to strategic and cultural practices, with a granularity hardly accessible through documents or isolated observation. The convergence of reports among the strategic, tactical, and operational levels regarding the recognition of quality as an organizational priority, associated with the divergence regarding the achievement of goals at the production base, highlighted hierarchical tensions that only direct listening to actors in different positions allowed to map (Lakatos and Marconi, 2021).
Results of Documentary Analysis
The documentary analysis allowed for a contextualized understanding of how the formal elements of the management system, such as policies, indicators, procedures, records, and institutional processes, are coherent with the organizational strategy, considering the perspectives of the Balanced Scorecard and the requirements of FSSC 22000 for consolidating a culture of quality and food safety. Following an inductive approach, the qualitative documentary-based analysis sought to identify emerging patterns, consistencies, and gaps in the examined institutional documents (Minayo, 2021).
The analyzed documents demonstrated that the organization has a formal strategic map, broken down into objectives, indicators, and goals by area, monitored through a corporate digital platform and discussed at different governance levels. Such a structure demonstrated conceptual adherence to the principles of the BSC, which advocate for systematic performance monitoring and hierarchical alignment between organizational levels (Teixeira et al., 2024; Ribeiro, 2024). However, the analysis of strategic cascading records revealed that the deployment to the operational team did not occur fully, which limits the internalization of the food safety culture at the production base.
The existence of annual critical analysis reports, conducted with senior management, confirmed compliance with ISO 22000 requirements. The Quality and Food Safety Policy, Standard Operating Procedures (SOPs), Hazard Analysis and Critical Control Points (HACCP) plans, and Prerequisite Programs (PRPs) were verified. Furthermore, records of annual crisis management simulations and consistent reports of corrective actions for handling non-conformities were identified, which are elements consistent with the concepts of a technically mature system (Tomei et al., 2023).
However, the existence of documented procedures does not, in itself, guarantee the consolidation of a food safety culture, as safe values and behaviors need to be internalized in the daily lives of employees beyond the formal compliance with requirements (Bregolin et al., 2021). The company also has a corporate area dedicated to training management, with an online platform and a training matrix that establishes the mandatory nature of training by function. Despite the formal structure, the documentary analysis suggested an excessive reliance on online training, which may not effectively meet the needs of operational teams.
This scenario confirms that organizational values are not assimilated solely through formal communication or online training, but through daily experience supported by active leadership (Taylor, 2022). Although the concept of “Cost of Quality” (CoQ) is not formalized, the analysis identified dispersed elements associated with the model, such as prevention costs (preventive maintenance), appraisal (laboratory analyses), and internal and external failures (rework, scrap, and customer complaints). The “Right the first time” indicator served as the central metric for monitoring internal failures (Chiavenato and Sapiro, 2021).
Furthermore, investment decisions (CAPEX) are justified by improvements that directly impact food quality and safety, suggesting that elements of the CoQ influence strategic decisions even without being formally structured under that name. Additionally, formal change management processes demonstrated maturity, with multidisciplinary meetings and structured impact and risk assessments before any alteration that could affect food safety. Change management is a strong point of the company, especially due to its multidisciplinary nature and the formality of records, which presents great potential for integration into the BSC, further strengthening the alignment between strategy and execution.
Organizational documentation revealed a solid formal structure for strategic planning, with defined goals, indicators, and monitoring rituals. However, the limitation in cascading these elements to the operational level confirmed the approach of Chiavenato and Sapiro (2021), who highlighted that the effectiveness of strategic planning depends on the organization’s ability to convert formal guidelines into concrete actions and behaviors in daily operations. In summary, when confronting institutional documents with empirical findings from participant observation and interviews, the data revealed a significant gap in the cascading of strategy to the operational level.
This result confirms the recurring critique in the literature that strategic management instruments, when used predominantly as managerial control mechanisms, tend to lose their strategic function of communication, alignment, and organizational learning (Chiavenato and Sapiro, 2021; Tomei et al., 2023). Document analysis complemented the other instruments by demonstrating the technical maturity and formal robustness of the management system, a dimension that interviews, by themselves, might underestimate due to participants’ subjective perception, and that participant observation would not directly access due to its behavioral nature. The verification of policies, HACCP plans, PPRs, audit records, corrective actions, and crisis simulations showed that the organization has a consistent and FSSC 22000-compliant documentary infrastructure, which represents a concrete positive point of the methodology: the ability to contrast what is formalized with what is effectively practiced (Minayo, 2021; Lakatos and Marconi, 2021).
The results indicated that several elements associated with the BSC, regarding its perspectives, were already present in the organization’s managerial practice. Formalized strategic guidelines, indicators distributed by areas, periodic performance monitoring forums, and the incorporation of themes such as food quality and safety into strategic discussions were identified, especially at the managerial and strategic levels. The presence of these elements evidenced relevant positive impacts, such as greater clarity of organizational priorities, support for managerial decision-making, and alignment between corporate and operational areas around common objectives. Another positive effect observed was the recognition of food quality and safety as strategic, rather than merely technical, themes.
The inclusion of these aspects in the indicators and governance mechanisms demonstrated that, even without a formal application of the model, the BSC served as an implicit reference for defining priorities and directing managerial actions. The results suggest that formal management models, represented in this study by the Balanced Scorecard, play a relevant role in strategy deployment, but do not solely guarantee the consolidation of organizational culture. Cameron and Quinn (2021) argue that formal management tools achieve greater effectiveness when aligned with the values and shared behaviors of the organization’s members. The presence of indicators, procedures, goals, and monitoring mechanisms contributes to structuring desired behaviors and directing decisions.
However, the internalization of organizational values depends on the interpretation and incorporation of these elements by the people who execute the processes. In this context, organizational culture results not only from the existence of management tools, but from the continuous interaction between formal systems, leadership, and daily practices. The findings indicate that the observed benefits stem from the use of elements associated with the Balanced Scorecard perspectives and highlight its potential as a management technology capable of fostering strategic alignment and cultural strengthening. However, the results also point to opportunities to enhance its effectiveness through greater integration between indicators, strengthening of strategic communication, and more active participation from the operational base.
Thus, the Balanced Scorecard proved adequate for the analyzed context, indicating that its current limitations are more related to its application method than to its conception as a strategic management tool. In summary, the research demonstrated that, although the dairy industry has a formally robust food quality and safety management system and elements of the BSC already incorporated into its managerial practices, the deployment of strategy to the operational level and the internalization of safety culture remain challenges. The BSC’s effectiveness as a cultural transformation tool depends on more active leadership, expanded strategic communication, and greater participation from the production base, aspects that, if improved, can consolidate a more solid culture oriented towards continuous improvement.
4. Conclusion
This study analyzed the use of the Balanced Scorecard (BSC) as a strategic tool for strengthening the culture of food quality and safety in a dairy industry certified by FSSC 22000, considering its application at the strategic, tactical, and operational levels. It was found that the organization had a robust formal system, with policies, procedures, and governance aligned with food safety requirements. However, significant challenges were identified in the strategic deployment to the operational level, in the practical appropriation of documents, and in the consolidation of a fully aligned culture. Gaps were observed in visual management on the factory floor, difficulty in accessing Standard Operating Procedures (SOPs) by the operational base, and low “GEMBA” practice by leadership, which contributed to a reactive and less self-managed culture. It was found that online training had low practical effectiveness, and the perception that food safety was an exclusive responsibility of the quality department persisted, limiting the internalization of responsibility by all employees. Strategic alignment, although present at the managerial levels, appeared fragmented at the operational base, compromising the translation of formal guidelines into concrete actions and behaviors in daily work.
The research demonstrated that the Balanced Scorecard possesses significant potential to integrate strategy, performance, and culture, acting to reduce gaps between formal planning and daily execution. The study’s main contribution lies in evidencing that, although elements associated with the BSC were already present in managerial practice, promoting greater clarity of priorities and support for decision-making, its effectiveness as an instrument of cultural transformation depends on more active leadership, expanded strategic communication, and greater participation from the production base. As a limitation, the research’s execution within a single organization, with qualitative data based on perceptions and documents, is highlighted, which restricts the generalization of results. For future studies, it is recommended to conduct comparative research among organizations of different sizes and maturity levels in food safety, as well as investigations that deepen the role of operational leadership, visual management, and organizational learning mechanisms in strengthening the quality culture.
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