The Balanced Scorecard as a performance measurement model in the public sector
DOI:
https://doi.org/10.18779/csye.v9i2.1066Keywords:
quality of spending, Balanced Scorecard, efficiency, effectivenessAbstract
This research analyzes the use of the Balanced Scorecard (BSC) as a performance measurement model in the public sector, highlighting its ability to align strategic goals and assess institutional performance. It highlights the importance of financial management in the planning, allocation, and execution of resources, as well as the need to improve public management through innovative approaches. Through a systematic literature review based on sources such as ScienceDirect, Dialnet, Scielo, and Redalyc, the applicability of the BSC in state institutions is examined, allowing for the development of a design tailored to Decentralized Autonomous Governments (GAD) using Kaplan and Norton methodologies with specific adjustments for the public sector. The research addresses the first three stages of the methodological process with a non-experimental quantitative approach, identifying the limited implementation of the BSC in state management and the need for its application to improve the measurement and quality of public spending. As a result, the development of a strategic map and the selection of financial and non-financial indicators to strengthen government management are proposed. The CMI is emphasized as a fundamental tool for ensuring efficient, transparent, and continuous improvement-oriented management of public resources.
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