Home  Journals  International Accounting  31(181) - 2011 August

Balanced Scorecard: formation’s specific features for state and not-for-profit organizations

Available online: 24 August 2011

Subject Heading: Account problems

JEL Classification: 

The article is devoted to the consideration of formation’s specific features of Balanced Scorecard for state and not-for-profit organizations. Balanced Scorecard of state or not-for-profit organization must provide a concentration, a motivation and an accountability of its activity. In Balanced Scorecards of state and not-for-profit organizations indicators of customers element and indicators of training and personnel development element have a priority. In the case of necessity additional elements may be introduced in Balanced Scorecards of state and not-for-profit organizations, and standard Balanced Scorecard’s elements may be transformed depending on specific features of these organizations’ activity.

Keywords: Balanced Scorecard, State Organization, Not-for-profit Organization

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive