Balanced Scorecard (BSC) is presented in the technical literature as a management tool that enables the organization to align with its strategy. To evaluate the degree of alignment between IT and business strategies, instruments developed by other researchers were used, especially by Kaplan and Norton (1997). It was observed that IT is perceived by the organization from the classic perspective of hierarchical vision of strategic planning, in which business is the guiding of strategies and IT is considered a support for business strategies. This finding stems from the fact that IT planning always occurs after business planning, without the needs of IT resources being evaluated in the planning of the business, nor the opportunities generated by it. A strategy implementation and implementation function has also been proven. The results show that the BSC contributes to the alignment between the business and IT as well as to promote organizational alignment because its structural components cause managerial changes that lead to the improvement of the strategy focus.
