This article explains how action research was used to analyse the implementation of the balanced scorecard (BSC) model to meet the legislative requirements of strategic control reporting in Italian local government. The BSC model was modified for local government and was used for political action, non-financial measures, budget allocations, and to meet legislative requirements. This article offers some important lessons for policy-makers and practitioners about adopting and implementing a BSC model.

Balanced scorecard implementation in an Italian local government organisation

FARNETI, FEDERICA
2009

Abstract

This article explains how action research was used to analyse the implementation of the balanced scorecard (BSC) model to meet the legislative requirements of strategic control reporting in Italian local government. The BSC model was modified for local government and was used for political action, non-financial measures, budget allocations, and to meet legislative requirements. This article offers some important lessons for policy-makers and practitioners about adopting and implementing a BSC model.
PUBLIC MONEY & MANAGEMENT
Farneti F.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11585/81951
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