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

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