The advantages of the balanced scorecard in the public sector: beyond performance measurement

被引：11

作者：

Dreveton, Benjamin ^{[1
]}

机构：

[1] Univ Poitiers, Poitiers, France

来源：

PUBLIC MONEY & MANAGEMENT | 2013年 / 33卷 / 02期

关键词：

Balanced scorecard (BSC); management accounting; performance measurement; public sector management;

D O I：

10.1080/09540962.2013.763425

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This article describes the introduction of a management control device (a balanced scorecard) in a French public sector organization. The focus is on the scorecard creation process itself. A two-year case study shows that the advantages of the scorecard go well beyond simply measuring performance: strategic, organizational and human benefits were gained.

引用

页码：131 / 136

页数：6

共 27 条

[1]

Aidemark L.G., 2001, FINANCIAL ACCOUNTABI, V17, P23, DOI DOI 10.1111/1468-0408.00119

[2]

Askim J., 2004, International Public Management Journal, V7, P415

[3]

Ax C., 2005, MANAGE ACCOUNT RES, V16, P1

[4]

Barndt R.J., 2011, MANAGEMENT ACCOUNTIN, V12, P49

[5]

Bouckaert Geert., 2008, Managing Performance: International Comparisons

[6]

Bourguignon A., 2004, MANAGE ACCOUNT RES, V15, P107

[7]

Brignall S., 2000, Manag. Account. Res., V11, P281, DOI [10.1006/mare.2000.0136, DOI 10.1006/MARE.2000.0136]

[8] St. Thomas University: Which Balanced Scorecard to Use? [J].

Chan, Yee-Ching Lilian .

ACCOUNTING PERSPECTIVES, 2007, 6 (04) :399-414

[9]

Ghobadian A., 1994, International Journal of Operations & Production Management, V14, P35, DOI 10.1108/01443579410056786

[10] Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard [J].

Grigoroudis, E. ;

Orfanoudaki, E. ;

Zopounidis, C. .

OMEGA-INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE, 2012, 40 (01) :104-119

← 1 2 3 →