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Rescaling the Balanced Scorecard for Local Government
Author(s) -
Quinlivan Dale
Publication year - 2000
Publication title -
australian journal of public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.524
H-Index - 41
eISSN - 1467-8500
pISSN - 0313-6647
DOI - 10.1111/1467-8500.00178
Subject(s) - balanced scorecard , excellence , business , strategy map , non profit , profit (economics) , local government , performance measurement , process management , government (linguistics) , accounting , public administration , economics , business administration , marketing , political science , microeconomics , linguistics , philosophy , law
Kaplan and Norton's ‘Balanced Scorecard’ model has gained worldwide interest from managers in private and public organisations. The four perspectives of the model aim to communicate the strategic priorities of the organisation by measuring and setting stretch targets for them. However, the model, which was developed in ‘for‐profit’ organisations, may not be suitable in ‘not‐for‐profit’ organisations. A possible solution is the use of the Australian Business Excellence Framework categories to determine the perspectives to be used.