Balanced scorecard applied to city’s management

Authors

  • Carolina Leyton Pavez Universidad del Bio Bio
  • Joan Carles Gil Martín Universitat Politècnica de Catalunya

Keywords:

Management control, Balanced scorecard, Municipalites

Abstract

Transparenting, improving and strengthening city management demands of updated tools to aid key aspects of decision making process in a city’s administration. This study presents a Balanced Scorecard (BSC) for Chilean cities government. Cause-effect analysis was applied to draw up a Strategic Map to identify Kaplan and Norton’s BSC management indicators, which were adapted to Barros and Rodriguez’s perspectives on public sector management. It is possible to outstand that the BSC allows to improve strategy structure to achieve both a city’s mission and vision. Chilean municipalities will be able to improve transparency and management with the BSC designed under the new perspectives of the public sector.

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Published

2018-06-29

How to Cite

Leyton Pavez, C., & Gil Martín, J. C. (2018). Balanced scorecard applied to city’s management. RAN - Revista Academia & Negocios, 3(2), 55-66. Retrieved from https://revistas.udec.cl/index.php/ran/article/view/2995

Issue

Section

Case Study

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