In this article, we present the evolution of management accounting and the strategic management accounting (SMA) concept. The balanced scorecard (BSC), a SMA tool, is quite famous in European countries. Its principle objective is to articulate planning decisions with control ones thanks to...

In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the...

The purpose of this study is to examine the role of the bal-anced scorecard in Government MIS Department. The frame of Government MIS Department performance applying the balanced scorecard methodol-ogy, analytic hierarchy process (AHP) and fuzzy AHP is developed by review the studies of balanced...

In this article the method Balanced Scorecard (BSC) is applied in a municipality Borovany which is situated in the submontane area of The Novohradske Mountains in Czech Republic. The BSC method represents strategic planning and system management that are supposed to improve internal and external...

Health care is an industry that influences all the other industries and all the society groups, and it takes a more important role especially because of the ageing of society. A global trend indicates that there is a change needed in health care systems. Globally recognized is the balanced...

The Balanced Scorecard (BSC) originated by Kaplan and Norton is known as a strategy performance management tool. The most significant role of the BSC is ability to translate corporate strategy and mission into measurable and tangible objectives, focusing on the most meaningful measures. It is a...

Quality management has become part of company’s management in the private sector already in the 1970. It became early the integral part of management in all organizations. The requirements for effective management of the organization were transferred to the public institutions. In current...

El Balance Scorecard es de suma utilidad para el manejo de las organizaciones en un entorno cambiante e incierto, como el que reina hoy en día, pero en determinados aspectos se encuentra excesivamente simplificado. En este trabajo tratamos de lograr una consideración más adecuada de la...