Dieser Beitrag aus dem Tagungsband des Internationalen Rechtsinformatik Symposiums 2006 steht Ihnen hier zum Download zur Verfügung.
BASIS – Balanced Scorecards and Strategic Management Information Systems for Public Administrations
Balanced Scorecards (BSC) have been established as a valuable instrument addressing major management issues in industry and also in public administrations. For the latter, often law-driven changes in public administration accounting systems require establishing a sophisticated management (information) and controlling system. However, in many cases, the adaptation of industry-oriented BSC approaches to public administrations has not been developed to a sufficient extend. For that reason, the aim of this paper is to develop a BSC approach which specifically addresses the issues of politics and democracy in public administrations. In order to operationalize this conceptual improvement, we will perform a stepwise analysis of BSC implementation processes.
