A Critical Approach to BSC Concept at the Municipal Level. The Case of Slovakia and Czech Republic.

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Publikace nespadá pod Filozofickou fakultu, ale pod Ekonomicko-správní fakultu. Oficiální stránka publikace je na webu muni.cz.
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VACEKOVÁ Gabriela MATĚJOVÁ Lenka

Rok publikování 2013
Druh Článek ve sborníku
Konference Advanced Social Science Letters.
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Obor Ekonomie
Klíčová slova Balanced Scorecard; municipality; Slovak Republic; Czech Republic
Popis The performance measurement is receiving increasing academic and practitioner attention. Many methods and techniques of performance evaluation have been developed in private sector, the most interesting one of them is Balanced Scorecard. Nowadays the performance measurement is topical not only for business organizations, but also for non-profits and the whole society. In the submitted paper we want to state a critical approach to the spread, implementation and benefits of Balanced Scorecard at the municipality level in Slovakia and the Czech Republic. We deal with the question of whether the BSC can contribute to the efficiency of municipalities and thus affect financial performance, or whether it acts as more like distortive tool.
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