Do julgamento intuitivo ao algoritmo estratégico: o Balanced Scorecard como ferramenta de debiasing na gestão jurídica empresarial 128 geração de hipóteses, a implementação do BSC e de KPIs funciona como um “algoritmo estratégico” que, ao forçar a objetividade, supera a performance do julgamento puramente subjetivo, promovendo uma governança jurídica mais racional e eficaz. PALAVRAS-CHAVE: balanced scorecard; economia comportamental; governança corporativa; gestão jurídica; vieses cognitivos. ABSTRACT: Corporate legal practice, by frequently presenting subjective and interpretive aspects, coupled with an epistemological background that traditionally does not prepare lawyers for management by indicators, creates an environment where decision-making becomes susceptible to cognitive biases. The object of this study is the influence of these biases on the decision-making process in corporate law. The research addresses the following problem: how to mitigate the risks of suboptimal decisions in a management practice whose activities are susceptible to such biases? The central hypothesis is that the absence of structured management tools makes legal practice vulnerable to biases such as loss aversion, resulting in greater risk exposure. The general objective is to propose the Balanced Scorecard (BSC) as a debiasing tool to increase objectivity in this environment. The specific objectives are: (i) to identify biases in legal decision-making; (ii) to analyze their practical manifestations; and (iii) to propose a structured management model. The research method consists of a qualitative literature review. As the main research findings, it is concluded that while legal expertise is crucial for generating hypotheses, the implementation of BSC and KPIs functions as a “strategic algorithm” that, by forcing objectivity (e.g., comparing a settlement’s value against the expected cost of litigation), outperforms the performance of purely subjective judgment, promoting a more rational and effective legal governance. KEYWORDS: balanced scorecard; behavioral economics; cognitive biases; corporate governance; legal management. INTRODUÇÃO A gestão jurídica empresarial tem sido historicamente alicerçada na subjetividade e no caráter interpretativo da profissão. A intuição do advogado experiente, validada por sua reputação, é tradicionalmente vista como o pilar para a tomada de decisão segura
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