scholarly journals Contrôle de Gestion et Performance dans les Organisations Publiques Marocaines: Quelles Spécificités?

2017 ◽  
Vol 13 (19) ◽  
pp. 231
Author(s):  
Botaina Mjidila ◽  
Youssef El Wazani ◽  
Malika Souaf
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Management Control ◽  
Management Tool ◽  
Balance Scorecard ◽  
Private Companies ◽  
The Balanced Scorecard ◽  
The Public ◽  
And Performance ◽  
The Impact

This paper focuses on the practice of Management Control within public organizations. Also, it provides an overview of the various constraints limiting the success of the implementation of this discipline in this type of organization. It also focuses on the impact of the implementation of a performance management system on these structures. Modernization and performance, two notions which is interdependent with the practice of management control, will also be mentioned in a synthetic way. In order to do this, we first present the concepts of modernization and performance. This was done according to different approaches. After then, it analyzed the performance management tool mostly used by private companies: "the management dashboard". Finally, the last part of this study will be devoted to discussing the relevance of the balanced scorecard developed by Norton and Kaplan. Also, they considered the balance scorecard to be the most appropriate tool in the public domain.

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.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

scholarly journals Using the balanced scorecard as a performance management tool in higher education

2020 ◽  
Vol 35 (1) ◽  
pp. 10-21
Author(s):  
Mark Anthony Camilleri
Keyword(s):  
Higher Education ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Relevant Literature ◽  
Organizational Capacity ◽  
Structured Interview ◽  
Management Tool ◽  
Financial Measures ◽  
The Balanced Scorecard ◽  
And Performance

This article presents a critical review of the relevant literature on managerialism and performance management in higher education. Afterwards, it features an inductive research that involved semi-structured interview sessions with academic members of staff. The interpretative study relied on the balanced scorecard’s (BSC) approach as it appraised the participants’ opinions and perceptions on their higher education institution’s (HEI) customer, internal, organizational capacity and financial perspectives. The findings have revealed the strengths and weaknesses of using the BSC’s financial and non-financial measures to assess the institutional performance and the productivity of individual employees. In sum, this research reported that ongoing performance conversations with academic employees will help HEI leaders to identify their institutions’ value-creating activities. This contribution implies that HEI leaders can utilize the BSC’s comprehensive framework as a plausible, performance management tool to regularly evaluate whether their institution is (i) delivering inclusive, student-centred, quality education; (ii) publishing high-impact research; (iii) engaging with internal and external stakeholders; and (iv) improving its financial results, among other positive outcomes.

scholarly journals Balance Scorecard -Financial Prspective Study of Hindustan Aeronautics Limited

2010 ◽  
Vol 9 (2) ◽  
pp. 81-92
Author(s):  
Leena James ◽  
Jeetendra Panigrahi
Keyword(s):  
Performance Evaluation ◽  
Strategic Planning ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Competitive Environment ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
And Performance

In the current globalized and highly competitive environment, maintaining long term competitiveness requires companies to engage in overall strategic planning and performance evaluation, The balanced scorecard is now a well-known and widely used management tool for balancing an organization's performance and can react to situations.

scholarly journals Balanced Scorecard for performance assessment in healthcare settings: a review of literature

2019 ◽  
Vol 29 (Supplement_4) ◽  
Author(s):  
P Cacciatore ◽  
P Kannengiesser ◽  
E Carini ◽  
A Di Pilla ◽  
A M Pezzullo ◽  
...  
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Healthcare Services ◽  
Management Tool ◽  
Review Of Literature ◽  
Organisational Performance ◽  
Private Companies ◽  
The Balanced Scorecard ◽  
Healthcare Settings ◽  
The Impact

Abstract Background The Balanced-Scorecard (BSC) is a management tool developed in the early 1990s to balance the impact of financial and non-financial parameters and analyse the organisational performance in private companies according to four determinants. The original BSC has spread to different sectors in the last decades, including healthcare services, in numerous amended versions. The aim of our project was to identify potential indicators of BSC for performance evaluation in general hospitals. Methods We performed a systematic review of literature on Pubmed and Web of Science using the search string “balanced scorecard AND healthcare AND indicators”. We found 102 papers; 80 papers were removed for irrelevance, absence of full text or performance indicators. We only considered articles that followed the classic structure of BSC (Customer, Internal Processes, Financial, and Learning and Growth). The indicators listed in them were classified according to the four determinants of organisational performance. Results Eight articles out of 22 followed the classic structure of the BSC. The most represented category was Internal Processes (59 indicators), followed by Learning and Growth (52), Customer (40) and Financial (33). The number of common/overlapping indicators was low (5 for Internal Processes and 4 for the three other categories). Conclusions While BSC has spread to different settings, the list of indicators used in the classic four determinants for performance evaluation is heterogeneous. While common points can be identified between indicators, our review highlighted that every BSC is developed in a unique way which makes it difficult to identify a general framework adaptable to different hospital settings. Key messages The use of the Balanced Scorecard as management tool has spread to healthcare settings in the last decade. Indicators in BSC for healthcare settings are heterogeneous and only a limited number follow the standard structure of BSC.

Performance Measurement using Balance Score Card and its Applications: A Review

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Shradha Gawankar ◽  
Sachin S. Kamble ◽  
Rakesh Raut
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Strategic Change ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Measurement Framework ◽  
Score Card ◽  
And Performance

This paper aims to propose the idea of briefly explaining the balance scorecard by highlighting its use, application in depth. A critical enabler in achieving desired performance goals is the ability to measure performance. Despite the importance of accurately measuring organizational performance in most areas of academic research, there have been very few studies that have directly addressed the question of how overall organizational performance is or should be measured. Perhaps more importantly, none of these studies seems to have significantly influenced how overall organizational performance is actually measured in most of the empirical research that uses this construct as a dependent measure. The most popular of the performance measurement framework has been the balanced scorecard abbreviated as BSC. The BSC is widely acknowledged to have moved beyond the original ideology. It has now become a strategic change management and performance management process. The approach used in this paper is the combination of literature review on evolution of balance score card and its applications in various sectors/organizations/ areas. This paper identify that the balanced scorecard is a powerful but simple strategic tool and the simplicity of the scorecard is in its design. By encompassing four primary perspectives, the tool allows an organization to turn its attention to external concerns, such as the financial outcomes and its customers expectations, and internal areas, which include its internal processes to meet external requirements and its integration of learning and growth, to successfully meet its strategic expectations. This paper provides a comprehensive overview of the balanced scorecard combined with application and strategy, which are now in a better position to begin to recognize managements expectations and to discover new ways to build value for workplace learning and performance within organization.

Monitoring and regulating corporate identities using the balanced scorecard

2009 ◽  
Vol 13 (2) ◽  
pp. 116-135 ◽  
Author(s):  
Jai Kim ◽  
Caroline Hatcher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Identity Management ◽  
Corporate Identity ◽  
Management Control ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature.Design/methodology/approachTwo questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement?FindingsCorporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non‐financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self‐producing and self‐referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation.Originality/valueThis paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.

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