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The Concept of the Balanced Scorecard Implementation for the Polish City of Olsztyn

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Global Versus Local Perspectives on Finance and Accounting (ACFA2018 2018)

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Abstract

This paper tackles the importance of Balanced Scorecard as a tool of strategy management for the selected city in Poland. One of the requirements for the local authorities in cities is improving their efficiency, thus, there is a need to introduce tools that are already used by companies to cities. As shown in the article, the author focused on determining the main benefits of BSC implementation in the selected cities. The further part of this article presents the characteristics of Olsztyn authors’ own concept of Balanced Scorecard implementation in a selected city in Poland, and was divided into three stages such as preparatory activities, development of the BSC, and implementation of the Balanced Scorecard.

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Correspondence to Malgorzata Siemionek-Ruskan .

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Siemionek-Ruskan, M. (2019). The Concept of the Balanced Scorecard Implementation for the Polish City of Olsztyn. In: Procházka, D. (eds) Global Versus Local Perspectives on Finance and Accounting. ACFA2018 2018. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-11851-8_31

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