The Balanced Scorecard Combined with an Alternative Costing System
2010
Alasdair McNab | Chris Carr | Falconer Mitchell
This project investigated whether a strategy framework such as the Balanced Scorecard (BSC), linked to a Performance Management System (PMS), would, compared to a more standard model of strategic planning, improve focus and research output by botanic gardens worldwide. The focus of the project shifted as the opportunity arose to develop an objective costing system linked to the related PMS, which allowed the researchers to posit that the BSC framework could provide a more effective contribution to governance. The research output was based on an in-depth case study at the Royal Botanic Garden Edinburgh employing documentary analysis and innovative action research techniques adopting a constructive approach. This paper has been adapted for Sibbaldia having previously been published by the Chartered Institute of Management Accountants (CIMA) Research Project R220 (Macnab et al., 2010).
اظهر المزيد [+] اقل [-]المعلومات البيبليوغرافية
تم تزويد هذا السجل من قبل Directory of Open Access Journals
