Balanced Scorecard for Public Sector
The Balanced Scorecard is a strategic management framework that translates an organisation's mission and strategy into a coherent set of performance measures spread across multiple perspectives, so that managers see the business from more than the financial angle alone. Introduced by Robert Kaplan and David Norton in their 1992 Harvard Business Review article and expanded in their 1996 book, it was conceived for firms but has been widely adapted to government and non-profit settings. In the public-sector adaptation the perspectives are reordered: the mission and the citizen or stakeholder outcome sit at the top, while financial resources become an enabling constraint rather than the ultimate goal.
Înregistrare sursă
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- Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard—Measures That Drive Performance. Harvard Business Review, 70(1), 71–79. · URL
- Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press. · ISBN 9780875846514
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