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Balanced scorecard implementation in an Italian local government organization

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  • Federica Farneti

Abstract

This article explains how action research was used to analyse the implementation of the balanced scorecard (BSC) model to meet the legislative requirements of strategic control reporting in Italian local government. The BSC model was modified for local government and was used for political action, non-financial measures, budget allocations, and to meet legislative requirements. This article offers some important lessons for policy-makers and practitioners about adopting and implementing a BSC model.

Suggested Citation

  • Federica Farneti, 2009. "Balanced scorecard implementation in an Italian local government organization," Public Money & Management, Taylor & Francis Journals, vol. 29(5), pages 313-320, September.
    • Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:313-320
    DOI: 10.1080/09540960903205964
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    Cited by:

    1. Duan, Huijue Kelly & Vasarhelyi, Miklos A. & Codesso, Mauricio & Alzamil, Zamil, 2023. "Enhancing the government accounting information systems using social media information: An application of text mining and machine learning," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
    2. Juliana Abagsonema Abane & Edward Brenya, 2021. "The relationship between organizational environment antecedents and performance management in local government: evidence from Ghana," Future Business Journal, Springer, vol. 7(1), pages 1-17, December.

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