The Balanced Scorecard as a Performance Management Tool for Museums

Toomas Haldma and Kertu Lääts

Chapter 16 in Best Practices in Management Accounting, 2012, pp 232-252 from Palgrave Macmillan

Abstract: Abstract This chapter examines the impact of the design and implementation of the BSC concept on the development of performance measurement and management of museums. The main focus relies on the BSC design and the elements of implementation that enable the communication of strategy between the management of an organisation and its different departments. These issues are discussed based on the experiences of a central museum in Estonia.

Keywords: Operational Unit; Strategic Goal; Performance Measurement System; Balance Scorecard; Public Sector Organisation (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-36155-3_16

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DOI: 10.1057/9780230361553_16

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