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Reading: Balanced Scorecard in öffentlichen Organisationen: Ergebnisse einer empirischen Studie

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Balanced Scorecard in öffentlichen Organisationen: Ergebnisse einer empirischen Studie

Authors:

Michael Heike ,

BWL und Public Management am Institut für Betriebs- und Regionalökonomie, Hochschule Luzern - Wirtschaft, Luzern, Schweiz
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Theo Haldemann,

Dr. oec. publ., Finanzdepartement der Stadt Zürich, Zürich, Schweiz
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Martin Bachmann

Dozent, Fachhochschule Nordwestschweiz, Basel, Schweiz
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Abstract

This article is based on the research results of a project (2007–2009) supported by the Federal Office for Professional Education and Technology. Among other things, the project analyses the balanced scorecard and the special characteristics for its implementation in and for public administrations. For this purpose, the experience of 13 BSC users in the public sector (federal government, cantons, and municipalities) was evaluated. The focus is on the conceptual foundations of the BSC application. First, the strategic basis of the public sector will be discussed, as well as the impulse and trigger of the BSC. Subsequently, the BSC concept and its variations will be considered.

How to Cite: Heike, M., Haldemann, T., & Bachmann, M. (2010). Balanced Scorecard in öffentlichen Organisationen: Ergebnisse einer empirischen Studie. Yearbook of Swiss Administrative Sciences, 1(1), 207–215. DOI: http://doi.org/10.5334/ssas.20
Published on 31 Dec 2010.
Peer Reviewed

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