Abstract

DI STEFANO, Victorio. “LA SEXTA PERSPECTIVA” - MÉTRICAS E INDICADORES PARA LA REVOLUCIÓN DIGITAL. Costos gest. [online]. 2022, n.102, pp.76-89. ISSN 2545-8329.

Key performance indicators management and balanced scorecards is useful, needed and widely spread in companies and organizations. These tools are to be used in management and decision-making processes, that gained more relevance in the past three decades.

Kaplan and Norton’s diagram is still valid and can be used, but it can also be improved and completed. Here, a diagram with added material and perspectives is presented, particularly for the digitalization process that is going on in organizations of all kinds worldwide.

The fourth industrial revolution that brings us the 4.0 company, or the digital organization, is already among us. In central countries the digitalization process has progressed in an advanced degree, and in peripheral countries it is slower, although the pandemic and lockdown situation have accelerated some activities, and we were able to start evaluating, even if in an incipient way, their virtues and defects.

The digital organization already is, and will much more be part of our lives, and its management must be performed according to the changes it proposes. The course to digitalization will need proper monitoring tools, and this work proposes to aggregate the digital perspective to balanced scorecards, with key indicators and measurements for said scorecards.

In the end, an effort is made to imagine some paradigmatic changes that will surely come up when organizations are digitalized.

JEL: L16, M10, O14.

Keywords : scorecard; indicators; perspective; digitalization.