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
收藏
页码：131 / 136
页数：6
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