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

2013 ◽  
Vol 33 (2) ◽  
pp. 131-136 ◽  
Author(s):  
Benjamin Dreveton
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
The Public

scholarly journals PENERAPAN KONSEP BALANCED SCORECARD DALAM PENGUKURAN KINERJA INSTANSI PEMERINTAH PADA INSTITUT PEMERINTAHAN DALAM NEGERI

2019 ◽  
Vol 45 (2) ◽  
pp. 189-202
Author(s):  
Rasidi Rasidi ◽  
Rudi Sadmoko
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Organizational Performance ◽  
Balanced Scorecard ◽  
Measurement Data ◽  
Performance Measurement System ◽  
The Balanced Scorecard ◽  
The Public ◽  
Performance Report ◽  
The Government

Performance in the public sector is multidimensional and comprehensive, so that the nature of output produced by the public sector is more intangible output, so to measure the performance of the public sector it is necessary to choose a comprehensive performance measurement technique that is the Balanced Scorecard. Research Objectives to describe the application of each Balanced Scorecard perspective in measuring agency performance. The research method used is descriptive qualitative method. IPDN is a public sector organization with a main focus on output that is "producing competent, character and personality cadres of government" which ultimately to serve and improve the welfare of the community. Thus the need for innovative development in implementing a comprehensive organizational performance measurement system that can be implemented by the work unit in measuring the performance of agencies as outlined in the Government Agency Performance Report. The concept of the Balanced Scorecard is integrated into the IPDN Strategic map and then mapped in the perspective mapping matrix, indicators, weights, and sources of measurement data, so that formulations for Organizational Performance Values ​​can be identified. The modification of the Balanced Scorecard method applied by IPDN agencies includes 4 (four) perspectives namely Customer & stakeholders perspective, Financial perspective, Internal business process perspective, and Learning and Growth perspective. Keywords: Balanced Scorecard, Strategic map, performance

scholarly journals Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case

2020 ◽  
Vol 208 ◽  
pp. 06017
Author(s):  
Inês Pereira ◽  
Helena Costa Oliveira
Keyword(s):  
Public Sector ◽  
Balanced Scorecard ◽  
City Council ◽  
Public Organization ◽  
The Balanced Scorecard ◽  
The Public ◽  
Traditional Structure ◽  
Sustainability Balanced Scorecard ◽  
Regional Authorities ◽  
The City

Increasingly, sustainability has been integrated in public organizations, particularly by regional authorities. The Balanced Scorecard (BSC), as a tool for assessing and measuring the performance of organizations enables the integration of sustainability (in its environmental, social and economic issues) in a Sustainability Balanced Scorecard (SBSC). The purpose of this study is to design a SBSC for a Portuguese city council that assists a population of 24 thousand inhabitants. In this sense, it aims to structure the BSC’s perspectives in the city council; interrelate sustainability issues in a SBSC, and; articulate the several perspectives on a strategic map. The present case resorts on a questionnaire sent to the city council president and document analysis. We conclude that the sustainability and the traditional structure of the BSC adapt to public organization. The study contributes to the development of sustainability in the public sector, presenting sustainability in an integrated and systemic manner, aligned with the several organizational responsibilities.

The balanced scorecard as a tool for environmental management

2017 ◽  
Vol 28 (3) ◽  
pp. 332-349 ◽  
Author(s):  
Sónia Monteiro ◽  
Verónica Ribeiro
Keyword(s):  
Environmental Management ◽  
Public Sector ◽  
Literature Review ◽  
Private Sector ◽  
Balanced Scorecard ◽  
Environmental Issues ◽  
Environmental Indicators ◽  
Content Type ◽  
The Balanced Scorecard ◽  
The Public

Purpose The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach Literature review, both theoretical and empirical. Findings As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited.

scholarly journals IPTEKS BALANCE SCORECARD DI DINAS KOMUNIKASI INFORMATIKA PERSANDIAN DAN STATISTIK PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Evilyn Mega Anjali Suenaung ◽  
Jessy D. L. Warongan
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Balanced Scorecard ◽  
Information Coding ◽  
Balance Scorecard ◽  
Regional Office ◽  
The Public ◽  
Work Program ◽  
North Sulawesi ◽  
Standard Set

Performance is the achievement or level of success of a person or group of people who have exceeded the standard set. The higher the achievement of the work the better it will be and vice versa. To find out the achievement, it is necessary to measure performance. In the scope of the public sector where performance measurement is very important because performance measurement can help to determine the level of achievement of the success of activities or work program from an agency both within the scope of the region to the center. For the reason, in knowing the level of performance it is necessary to measure performance. Performance measurement in this study uses a balanced scorecard concept, where the performance measurement is assessed based on four perspectives. Where from these four perspectives will be seen the performance achieved by the Office of Communication, Information, Coding and Statistics of North Sulawesi Province. Through the four perspectives of the balance scorecard it will be known in any scope the performance of the Regional Office of Communication, Information, Coding and Statistics of North Sulawesi Province still needs to be emproved.Keywords : Performance, Performance Measurement, Balance Scorecard

Results using the balanced scorecard in the public sector

2004 ◽  
Vol 6 (1) ◽  
pp. 53-64 ◽  
Author(s):  
Chris Wilson ◽  
David Hagarty ◽  
Julie Gauthier
Keyword(s):  
Public Sector ◽  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
The Public

scholarly journals The Use of the Balanced Scorecard as a Strategic Tool in Public Institutions: A Systematic Review

2021 ◽  
Vol 6 (4) ◽  
pp. 26-33
Author(s):  
Juliana Verçosa De Freitas ◽  
Marcelo Albuquerque de Oliveira ◽  
Gabriela de Mattos Veroneze ◽  
Marcelo Silva Pereira
Keyword(s):  
Public Sector ◽  
Strategic Planning ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Main Theme ◽  
Management Tools ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
The Public ◽  
Strategic Plans

Strategic Planning is one of the management tools most used by institutions that seeks to translate the organization's strategy, define its strategic objectives, identify the main existing bottlenecks and anticipate changes. The indicators are allies of planning and fundamental to the control of processes, because they make it possible to monitor goals, correct problems and propose alternatives for solving possible problems. Therefore, this research consists of verifying the actions outlined in strategic planning in the public sector, using the balanced scorecard tool. For that, a systematic literature review was used as the methodological procedure as the main theme the use of the BSC as a strategic management tool in the public sector. Around 2.003 articles relevant to the proposed theme were identified, selected from 2015-2020, of which 11 deal directly with the use of the BSC. As a result, the survey found the concern that public organizations have been demonstrating in perfecting their strategic plans by adapting the BSC to the reality of the public sector so that they provide better services to society.

Implementing the balanced scorecard in a local government sport organization

2017 ◽  
Vol 66 (3) ◽  
pp. 362-379 ◽  
Author(s):  
Panagiotis Dimitropoulos ◽  
Ioannis Kosmas ◽  
Ioannis Douvis
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Content Type ◽  
Non Profit ◽  
The Balanced Scorecard ◽  
The Public ◽  
Sport Organization ◽  
The Impact

Purpose The purpose of this paper is to examine the issue of performance management in the public sector and specifically the implementation of the balanced scorecard (BSC) methodology on a public (municipal) non-profit sport organization in Greece. The research provides a discussion on the BSC development process, the goals set on each pillar and the outcome that the organization achieved, in order to be used as a roadmap for other managers in the public sector. Design/methodology/approach The study used information extracted from the municipal board of Papagos-Holargos city in Greece, including board reports, documents and decision transcripts and open-ended interviews related to the implementation of BSC method, as well as to the impact of this decision on the quality of services, citizens’ satisfaction and the improvement of internal processes. Findings The results indicated that the citizens of Papagos-Holargos perceived sport services to be of enhanced quality related to/when compared to the previous years (based on a questionnaire submitted by the citizens of Papagos-Holargos at the end of the each sample per year). In addition, the staff improved its skills and abilities by participating in training seminars and, in general, the implementation of the BSC method on the municipal sport organization of Papagos-Holargos city sets the basis for an effective performance management which can enhance its future sustainability. Practical implications Managers of municipal and public sport organizations could use the findings of the study as a roadmap for discussing, evaluating and possibly implementing the BSC approach in their organizations’ daily operations. Originality/value This study fills a significant gap in the existing literature on the implementation of a traditional business performance management tool on a non-profit public sport organization.

scholarly journals The impact of performance analysis on the financial management and control at public universities in Bosnia and Herzegovina Federation

2019 ◽  
Vol 24 (2) ◽  
pp. 145-153
Author(s):  
Fuad Čergić ◽  
Emira Kozarević
Keyword(s):  
Public Sector ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Financial Resources ◽  
Performance Models ◽  
The Balanced Scorecard ◽  
The Public ◽  
For Profit ◽  
And Control ◽  
The Impact

Organizations in today’s extremely competitive environment need to devote significant time, energy as well as human and financial resources to the measurement of their efficiency, in order to increase their profit, reduce costs, better plan their assets and manage their budgets, as well as to improve budget controls and risk assessment. Therefore, they need performance models, including the Balanced Scorecard. Primarily intended for profit organizations, the Balanced Scorecard is today used in the public sector, as well. This paper presents the research into the utilization of the Balanced Scorecard in the public sector, examining whether the performance of higher education institutions may be improved by the design and utilization of the Balanced Scorecard model.

scholarly journals BALANCED SCORECARD METHOD IN PERFORMANCE AUDIT OF BUDGETARY USERS

2020 ◽  
Vol 6 (2) ◽  
pp. 27-38
Author(s):  
Verica Budimir ◽  
Keyword(s):  
Public Sector ◽  
Strategic Planning ◽  
Literature Review ◽  
Performance Measurement ◽  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
Development Level ◽  
Performance Audit ◽  
Monitoring Performance ◽  
Budget System

The paper aims to explore how the Balanced Scorecard method can improve budgetary users' performance audit in Croatia. Literature review on performance measurement in the Croatian public sector gives an overview of the development level in strategic planning, control, and monitoring performance. The paper gives some suggestions for improving Croatia's budget system based on the identified disadvantages and weaknesses in measuring and monitoring performance.

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