Balanced Scorecard and Performance Evaluation of Public Sector Organizations

• Main Authors: Mohammadreza Shorvarzi, Mohsen Moradi, Mahdi Ghomian
• Format: Article
• Language: fas
• Published: Alzahra University 2011-09-01
• Series: پژوهش‌های تجربی حسابداری
• Subjects: Management accounting; Performance Assessment; Balanced Score Card and Municipality
• Online Access: http://jera.alzahra.ac.ir/article_527_809ddb4ee4986f00eb2a90f2ef704153.pdf

Up to now, There have been different models for performance assessment of organizations each of which has had a different approach in performance appraisal of the organization. Balanced Score Card (BSC) is an strategic model for performance measurement . Against other traditional models which were mostly based on accounting numbers, BSC assess the organization’s performance from four perspectives of financial, customer, internal process, growth and learning. This research first shows the assessment of the organizations with BSC and then compares their performance with each other. The result of the present research will introduce performance criterions and develop BSC approach in public sector organizations and also will show the significant difference between the performance of organizations dependent on Mashhad municipality organizations from the different BSC aspects.