scholarly journals The Balanced Scorecard for public-sector organizations: a practical approach for measuring a public entity performance using financial ratios

2018 ◽  
Author(s):  
Tadeo Roberto Baeza Beltrán ◽  
Guillermo de los Santos Torres
Keyword(s):  
Public Sector ◽  
Balanced Scorecard ◽  
Practical Approach ◽  
Financial Ratios ◽  
The Balanced Scorecard ◽  
Public Sector Organizations ◽  
Public Entity

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 Collective Process and Memory of Strategic Management

2010 ◽  
pp. 148-163
Author(s):  
Juha Kettunen
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Organizational Knowledge ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
City Councils ◽  
Strategic Plans ◽  
Public Sector Organizations ◽  
Collective Process ◽  
The City

This study analyses how strategic management is integrated with budgeting in the cities using the Balanced Scorecard approach, which provides a general framework to communicate and implement strategies. The approach is useful in accomplishing the strategic objectives, measures, and targets decided by city councils. It is important to align the strategic plans of various units at the different organizational levels of the city and link them together in the budgeting process, which is the main management system in most public sector organizations. The study shows how the electronic collaborative technologies can support strategic planning, implementation, and preservation of organizational knowledge. The management information system provides a platform to integrate organizational knowledge and development to facilitate strategic management.

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 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

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