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

Benjamin Dreveton ()
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Benjamin Dreveton: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: This article describes the introduction of a management control device (a balanced scorecard) in a French public sector organization. The focus is on the scorecard creation process itself. A two-year case study shows that the advantages of the scorecard go well beyond simply measuring performance: strategic, organizational and human benefits were gained.

Keywords: Balanced scorecard (BSC); management accounting; performance measurement; public sector management (search for similar items in EconPapers)
Date: 2013-03
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Citations: View citations in EconPapers (4)

Published in Public Money and Management, 2013, 33 (2), pp.131-136. ⟨10.1080/09540962.2013.763425⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02071259

DOI: 10.1080/09540962.2013.763425

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