IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Scoreboard—Managerial Accounting Instrument – Prerequisites for its Implementation in Public Cultural Institutions

Listed author(s):
  • Andreescu Gabriela


    (“Valahia” University of Târgoviºte, Romania)

  • Eftene Nicoleta


    (“Valahia” University of Târgoviºte, Romania)

Registered author(s):

    Public institutions, according to their defined legal framework, have attributions regarding the management of public resources for the achievement of certain objectives of public interest. The first question public managers should ask themselves is how to manage public resources more efficiently in order to satisfy general social needs and to obtain a high performance level, providing an efficient functioning of the system which the public institution is part of as well. The source of this research is the authors’ interest for the control of the organizations in the cultural field, which lead to the formulation of the following practical questions: which are the proper instruments for the control of such organizations? In this research we have investigated the specialized literature in order to redefine the concept of scoreboard. We have also performed a critical analysis as for the advantages and disadvantages existing in the use of the scoreboard in public cultural institutions of Romania

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 2 (May)
    Pages: 22-27

    in new window

    Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:22-27
    Contact details of provider: Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:22-27. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.