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

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Year of publication 2013
Type Article in Proceedings
Conference Advanced Social Science Letters.
MU Faculty or unit

Faculty of Economics and Administration

Field Economy
Keywords Balanced Scorecard; municipality; Slovak Republic; Czech Republic
Description 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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