The Balanced Scorecard as a performance measurement model in the public sector

This research analyzes the use of the Balanced Scorecard (BSC) as a performance measurement model in the public sector, highlighting its ability to align strategic goals and assess institutional performance. It highlights the importance of financial management in the planning, allocation, and execut...

• Autore principale: Idrobo Ocampo, Leonardo Marcelo (author)
• Natura: article
• Lingua: spa
• Pubblicazione: 2025
• Soggetti: calidad del gasto; Cuadro de Mando Integral; eficiencia; eficacia; quality of spending; Balanced Scorecard; efficiency; effectiveness
• Accesso online: https://revistas.uteq.edu.ec/index.php/csye/article/view/1066