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Italian and Australian local governments: balanced scorecard practices. A research note

Italian and Australian local governments: balanced scorecard practices. A research note Purpose – New public management changes in both the Australian and Italian government sectors have affected their modus operandi . This research aims to illustrate how the balanced scorecard (BSC) has been used in both Italian and Australian local government organisations (LGO), focusing on implementation and practice. Design/methodology/approach – A case study method is applied which was chosen to illustrate the use of the BSC model in both an Australian and an Italian LGO. These specific organisations were chosen as the authors are familiar with their experiments with the BSC. Findings – The main finding was that the BSC was used internally in both the Italian and Australian cases and little material was used for an external accountability reporting technology. Research limitations/implications – The analysis is limited to two LGOs locations, thus no generalisation can be implied. Originality/value – Few studies have reviewed, in the public sector, BSC practices, particularly for local governments. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

Italian and Australian local governments: balanced scorecard practices. A research note

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Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013380810872743
Publisher site
See Article on Publisher Site

Abstract

Purpose – New public management changes in both the Australian and Italian government sectors have affected their modus operandi . This research aims to illustrate how the balanced scorecard (BSC) has been used in both Italian and Australian local government organisations (LGO), focusing on implementation and practice. Design/methodology/approach – A case study method is applied which was chosen to illustrate the use of the BSC model in both an Australian and an Italian LGO. These specific organisations were chosen as the authors are familiar with their experiments with the BSC. Findings – The main finding was that the BSC was used internally in both the Italian and Australian cases and little material was used for an external accountability reporting technology. Research limitations/implications – The analysis is limited to two LGOs locations, thus no generalisation can be implied. Originality/value – Few studies have reviewed, in the public sector, BSC practices, particularly for local governments.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Apr 4, 2008

Keywords: Balanced scorecard; Australia; Local government; Italy

References