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Balanced Scorecard Use in New Zealand Government Departments and Crown Entities
Author(s) -
Griffiths John
Publication year - 2003
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/j..2003.00350.x
Subject(s) - balanced scorecard , public sector , business , government (linguistics) , performance management , performance measurement , accounting , process management , public administration , political science , marketing , linguistics , philosophy , law
While the concept of a balanced scorecard (BSC) has been extensively documented, there is limited research on the application of the balanced scorecard in a public sector environment and in New Zealand. This article examines how the BSC is being used as a performance management system, a strategic management system and to discharge external reporting obligations in three New Zealand public sector organisations. The findings are relevant to both the academic community and managers by highlighting how the BSC has been adapted to reflect the unique characteristics of public sector organisations.