AN EMPIRICAL RESEARCH ABOUT THE CONTAIN OF BALANCED SCORECARD CONCEPT IN PUBLIC SECTOR

Cristina Silvia Nistor ()
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Cristina Silvia Nistor: Department of Accounting, Faculty of Economics and Business Administration,Babes-Bolyai University, Cluj-Napoca, Romania

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2010

Abstract: Balanced Scorecard is a newly recognized concept applied in the public institutions system. The purpose of this paper is to bring forward a concise perspective over the experience of other countries regarding the implementation of this concept and, as a result, stating a conclusion about the opportunity to apply the concept in Romanian universities, starting from the global identification of the specific conditions and rules of the notion Balanced Scorecard (BSC). Is this respect we have chosen to identify, using a content analysis of 50 articles written on the subject of Balanced Scorecard in universities, the ideal model of this concept for a Romanian public university, whose actual implementation will be the subject of a future paper. The analysis was an underlying themes type and it focused on clusters of words regarding the same theme or element/group in relation to the Balanced Scorecard perspectives, respectively the objectives stated for each perspective; along with the analysis we also used the comparison procedure.

Keywords: Balanced Scorecard Concept; Perspectives; Goals; Underlying Themes; Public University (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (3)

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http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_3_2010.pdf Revised version, 2010 (application/pdf)

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