Nghien ciih trao ddi
M6 minh the fliem can bang khu virc cong (PSSl:
Khuon man ly thuydt va sir van dung trong cac td chufc chinh phu
vTS. P h a m Q u a n g H u y * Nhgn:
Bien lap:
Duyet dan 08/01/2020 15/01/2020 : 20/01/2020 Tom tat
Boi viet gidi thieu mgt bOc tranh fong the ve nhQng noi dung lien quan den mo hinh the diem cdn bdng. qua do van dung cong cu ndy vao cac to chOc chinh phu theo 4 khia canh cu the. Ket qua cCia bdi Viet se cung cap mot he thong ly luon co ban ve cdc chieu cua the diem cdn bdng trong khu vijc cong de cdc nghien ci/u tiep theo co the trien khai vdo tCing Unh vUC cu the cua mot qudc gia.
Tvf khda: the diem cdn bdng. BSC. khu vUc cong, to chOc chinh phu. ddn vl cdng Abstract
The paper presents a comprehensive picture of the content related to the equilibrium card model, thereby applying this tool to government organizations in four specific areas. The results of this article will provide a basic theoretical framework for the dimensions of the balanced scorecard in the public sector so that further research can be carried out in each specific area of any country.
Keywords: BSC model. Balanced Scorecard. public sector, public organizations, governmental entities
1. Gidi thieu
Danh gia thanh qua ciia mpt to chiic, mpt don vi la nhiem vu ciing nhu yeu cau co ban ma bat ky bg phan ke toan nao cung can phai thuc hien.
Danh gia khong chi huong den nhimg thong tm tai chinh, ma con can quan tam den cac thong tin phi tai chinh. Doi voi cac doanh nghiep, viec danh gia thanh qua chii yeu dua vao thong tin chi phi, doanh thu, tai san trong ky nham dat dugc hieu qua kinh doanh da de ra (Casey & Peck, 2008). Tuy nhien, doi voi cac don vi thugc khu vuc cong, viec danh gia hoan toan khong don gian nhu cac doanh nghiep trong khu vuc tu nhan vi muc dich hoat dpng cua nhiing to chiic thupc chinh phii nay sii dung nguon ngan sach nha nuoc de hoan thanh cac chiic nang, nhiem vu dupe giao.
Mpt trong nhiing cong cu dupe ap dung kha nhieu tai cac doanh nghiep trong giai doan hien nay chinh la The can bang diem. Mo hinh nay cung dupe nhieu nha khoa hgc cho rang hoan toan co the ap dung vao cac don vi cong (Awadallah & A. Allam, 2015). Theo Ronchetti (2006) thi ap
dung The can bang diem vao dcm vi cong se dem lai hieu qua trong cong tac danh gia cac hoat dgng khac nhau vao thai diem cuoi nam khi can xem xet viec co hoan thanh muc tieu don vi xac dinh hay khong. Muc tieu chii yeu cua bai viet ia gioi thieu ve npi dung eg ban ciia mo hinh The can bang diem trong boi canh ap dung vao cac to chiic khu vyc cong ciia mot quoc gia. Ket qua ciia bai viet se gioi thieu dugc cac khia canh khac nhau trong mo hinh nay vai viec chuyen doi cho tuang thich vai muc dich boat dgng, van hanh ciia khu vuc cong.
2. T o n g quan ve cac cong t r i n h nghiSn c i h i
, Kaplan va Norton (1992) da phat trien lan dau tien mpt cong cu dimg de do luong cac hoat dgng dien ra ciing vai nhirag phuang phap cai tiSn trong nhirng boat dgng do dupe goi la mo hinh the can bang diem (tiSng Anh la Balanced Scorecard - BSC).
The can bang diem dupe xem la phuang phap quan ly hien dai dua tren muc tieu, theo do dinh huong phat trien ciia doanh nghiep dupe the
hien bang cac chi tieu, cac muc ti&i dugc to chiic do xay dyng mot each hai hoa, can doi dua,tren cac irutioi quan trpng ciia to chiic, doaoii nghiep. Sau do han 10 nam^ BSCda tro thanh mot cong cu pho bik va dugc sir dung rong rai trong moi Enh vuc trong cugc song. Figg (2000) &
trinh bay trong mgt bao cao ciia minii, chinh la nhieu to chiic diing dSutoita cau se sir dung BSC nhu mpt congcii dac Iuc trong viec danh gia ch^
lugng, theo doi cong viec va quaniy boat dpng chung trong toan doaDJi nghiep. Han the niia, vao nam 1996, 2000 va 2001, chinh Kaplan va Nor- ton da mpt lan niia dua ra raS hiiili BSC voi chiic nang cao ban, do lalfli nha khoa hpc nay da xem BSC nhuli rngt cong cu mang tinh chien W cap cap. Tuy nhien,,cho dennhihijj nam gan day thi.hSu h6t cac'ulB nghien cim tren the giai ciingchiiitf'' tim hieu va khai thac iing dung cii BSC trong cac to chiic mang tinh I?
nhuan (profit organizations - PO). _ Nhu vay, co tha thdy rSng,^
nghien ctiu miic dp ung dyng ciiaiw cu hiiu ich nay tai cac td chuc cP
" Khoa KetoAn — Trudng Bai hoc Kinh te TP.HCM
O
•) dii 'ketoan <&^mn, torn soNghign ciifu trao ildi I van con han che. Chung ta co the
ke mgt vai nghien ciiu gan day cho y viec img dung mo hlmi BSC vao : to chiic phi lgi nhuan nhu truang
; va truong dai hpc chSng ban nhu:
)enhausen & Einstein, 2006; Elto-
^ & Radwan, 2010; Chang &
ow, 1999, nhung hau nhu van chua y CO bat ky cong b6 nao tap trung chuyen mon hoa BSC vao cac to ic chinh phu (governmental organ- tions - GO).
Vi vay, viec nghien ciju BSC ng cac to chiic GO nay la can thiet, i tinh hiiu dung rgng rai ciia no.
at vay, he tliong BSC giiip dmh ong hanh vi cua toan bg cac he ing trong cong ty (bao gom ca PO GO), giup mgi nguai cung huang ,muc tieu chung ciing nhu sy phat :n ben virng cua chinh don vi va n CO so cho he thong quan ly va ih gia cong viec.
3. Khudn mSu m3 hinh bang
;m can bSng trong t6 chiic chinh u(PSS)
3.1. Phieffng phdp nghien ctru dun^ trong nghien cuu
De dat dugc muc tieu nghien cihi xac dinh, bai vi6t su dung each re CO ban ciia nghien ciru dinh tinh ban, chu yeu la thyc hien nghien u tai lieu tai ban, tong hpp cac cong ih nghien ciiu co lien quan ve chu de xac dinh dugc khoang trong ng nghien ciiu, xac dinh ly thuyet chu de nghien ciiu, van dung quy dl ciia thyc tiln trong khu vuc cong am dua ra su van dung, phan tich ap dung vao dan vi c6ng mo hmh e can bang di6ra.
3.2. To chiec lgi nhuan va to ire chinh phu
De CO the ap dung m6 hinh va lion mau ly thuyit BSC va sau do Jib la mo hinh cai each PSS do mllin cong bo mgt each triet de ) cac to chiic chinh phii thi viec tim u ro nhihig diem khac nhau ca ban nhung diem chinh giua hai loai h to chiic nay dupe xem la tat yeu.
ing ta se tim hieu nhung khac nhau mat ly thuyit vit ky thuat trong ra6i 1 he giira cac dgi tupng khac nhau a hai loai hinh to chiic nay.
Uy ban Cac chuan muc ke toan chinh (FASB) da dua ra bao cao mat ly thuyet so 4 vdi ngi dung 1 ro nhiing net tieu bieu sau day la nhiing to chiic hoat dpng kinh .nh phi lgi nhuan:
- Cac dgn vi nay luon nhan dupe nhiing su ho trp ve mat ngu6n'luc kha quan trpng tir nhung nha dong gop hoac cac dan vi vien,trg, tai trp khac, tuy nhien, nhiing d6i tupng nay lai khong mong dgi mpt khoan hoan tra nao khac hay khong mong dgi nhan lai bat ky mgt khoan Ipi ich kinh te nao tir nguon lyc ma hg da cung cip truoc do.
- Cong viec cua nhiing td chiic uky chi mang tinh phuc vu la chu yeu, ban la viec cung ckp san phSm hay dich vu cho cac doi tugng trong xa hpi nham nhan lai mot khoan Ipi nhuan hay tucmg ducmg nao khac
- Khong CO sy tach biet ro rang vg nhung Ipi ich cua chii doanh nghiep, nhiing lgi ich nay co tb6 dl dang chuyen nhuang qua lai hoac ban ra ngoai cho nhiing doi tugng khac nhau.
Ben canh do, theo Marine (2012) ciing chi ra di6m khac nhau ca ban niia giira hai loai hinh to chiic nay chinh la nguon gdc cua so von chii so hiru, ^cu the la khdng giong nhu PO thi hau het sd vdn deu hinh thanh tir ngudn vdn do cd ddng hay cac^thanh vien gdp von, con GO thi sd vdn cua minh lai hau het nhan tir nhiing sy dong gop va hd trg la chinh. Tac gia nay ciing dua ra them mpt quan diem rang, sy dao dpng gia cd phieu ciia cac cdng ty PO se la mgt dau hieu de chiing minh sir phat trien trong qua trinh kinh doanh cua doanh nghiep, nhung ddi vai GO thi khdng, tat ca cac ben lien quan khi da tharn gia vao GO thi nhirng su tang giam ay khdng CO y nghia nhieu vai hg, hg mong dpi mdt sy tin cay va ro rang ve cac thdng tin ke toan, do vay, viec tap trung md hinh BSC lai cang trd nen can thiet cho nhiing td chiic nay (Didik, 2016).
HoTi the niia, voi mong dgi trong qua trinh hoat dgng kinh doanh cua minh thi cac cdng ty Ipi nhuan hoat dgng theo mdt djnh hudng chung theo gia dinh cua md hinh^kinh te vi md, tuc la theo Hiep hgi Ke toan vien cong chiing Hoa Ky thi nhung to chiic nay boat ddng vdi muc tieu ca ban chinh la nham muc dich tdi da boa gia tri tien te cua chinh doanh nghiep hp trong,khoang thdi .gian ma ho hoat ddng, dB tir do co the thu hdi m'pt s6 lgi' suat kinh doanh. Ngugc lai vdi td chiic nay thi muc tieu hoat ddng cua td chirc chinh phii khong phai la tdi da hda lgi nhuan. Nhu vay,
diem khac nhau ca ban giiia hai loai nhu vay se lam cho viec bao cao thdng tin va do ludng boat ddng ciing khac nhau. Cu thS, dpi ydi td chiic PO thi Bao cao ly thuygt sd 4 cua FASB cd de cap thi thong tin tai cbinh nen cung cap ve tinh trang tai chinh trong chu ky tai chinh ma nd boat ddng.
, Them vao dd, Bao cao ly thuygt sd 1 cua FASB ciing dac biet dS cap:
"Bao cao tai chinh nen cung cap thdng tin ve inat quan ly cua doanh nghiep nhu the nap dd cbiing minh vS viec sir dung nguon luc kinh tS trong dcm vi minh". Vi vay, ddi vdi PO thi viec can phai tap trimg chinh la viec do,ludng viec thu nhap va cac thanh phan tuong duang ciing nhu bao cao ve.kSt qua hoat dpng kinh doanh tong the. Ngugc lai, ddi vgi GO thi theo Bao cao ly thuyet sd 4 cua FASB trinh bay ring muc tieu chinh ciing bao cao tai chinh,nham cung cap ra ben ngoai chinh ia can cung cap thong tin ve miic do su dung hiiu ich ve nhihig nguon luc ma cac don vi da dong gop.
Bao cao ve chuan muc ke toan so 117 (SAS 117) ciing da liet ke nhirng diem sau ma cac doi tupng ben ngoai dang mong dgi ve thpiig tin do cac to chiic GO cong bd, cu the bao gdm:
- Sd tien va ban chat cua tai san^
no phai tra va tai san thuan cua to chuc (the hien thdng qua bao cao ve tinh hinh tai chlnh).
- Anh hudng ciia cac nghiep vu kinh te phat sinh, cac su kien va cac trudng hgp khac nhau lam thay ddi sd tien va ban chat ciia gia tri tai san thuan trong td chtic (the hien thdng qua bao cao tinh hinh hoat ddng).
- Sd tien va cac dong vao, ddng ra cua nhiing ngudn luc kinh te tron^
sudt chu ky boat ddng, ciing nhu moi quan he.giiia cac ddng vao va dong ra nay (the hien thdng qua bao cao luu chuyen tien te).
- Sd ti6n dat dugc va chi tieu nhu the nao (thd hien thdng qua bao cao luu chuyen tien te).
- Nhiing nd luc va nhiing dat dugc ma to chiic GO da lam dugc trong mgt chu ky boat ddng.
Va cac td chiic. chinh phii nay ciing cdn mpt dac diem niia, chinh la khdng cd mat xuat hien ddi tugng chii sd huu. That vay, ydi nhiing td chiic Ipi nhuan thi cac cd ddng se la nhiing ngudi chu va nhiing hoat ddng cua chinh doanh nghiep se do hp dieu
^pcM^Ketoait&'^iM torn SO thdng 3/2020 E E l
Mgliien ciilb trao doi
chinh va dinh hudng. Dieu nay dugc the hien thdng qua bd phan hgi ddng quan tri trong dcm vi do. Nhimg dpi vcri dcm vi cong thi lai khdng thay xuat hien tmh trang nay vi nhiing td chuc nay do su hop thanh tu sy ddng gop, tir sy chung sire ma tao thanh va dugc cpian ly bdi cac co quan thupc cac dcm % i nha nudc cd tham quyen.
3.3. Ap dung mo hinh BSC vao dan vi cong
a. Tong quan ve BSC-GO Cau hdi quan trgrig can dat ra chinh la chiing ta co the ap dung p d hinh the diem can bang, he thdng dang dupe sti dung trong nhieu doanh nghiep yi muc tieu lgi nhuan vao nhiing to chuc chinh phii dugc hay khdng? Cau tra lai can khang djnh la hoan toan cd the dugc.
Thu nhdt, viec do ludng hoat dgng khdng phai la mpt yeu cau chi dinh rieng cho nhihig doanh nghiep, ma nd can thiet cho mpi to chirc, khong phan biet ve ban chat_, muc dich boat dpng cung nhu he thdng do ludng nhu the nao.
Thif hai, can khang dinh la md hinh BSC nay chinh la mdt phuang phap cd tinh hien dai nham chuyen tim nhin va chien luge ciia mgt dcm vi thanh nhimg myc tieu cu the, nhihig phep do va cac chi tieu ro rang, cd the do ludng dd dang de boat dgng bang each thiet lap mpt he thong do ludng hieu qua nham dua td chiic phat trien, ya tat nhien dieu nay cung van can thiet cho dcm \i cdng.
Nhu \'ay, chiing ta se van tim hieu va img dungmd hinh nay theo cac thanh phan cau thanh nen BSC tdng quat do tac gia dua ra ban dau, do chinh la: tai chinh, khach hang, npi bd, cai tien va hpc hdi.
b. Khuon man md hinh BSC trong don vi cong
Chiing ta se de cap. md hinh the diem can bang trong to chiic chinh phii (GO-BSC) nhu la mdt cdng cu phii hgp de do ludng qua trinh hoat ddng trong cac td chiic chinh phii. Md hinh GO-BSC dugc de nghi bao gdm bdn khdi chinh: 1 - dieu kien tai chinh, 2 - sy hoan thanh ve nhirng nd lyc va sy thda man ciia cac ddi tugng (Service Effort Accomplishment - SEA), 3 - sy hmi hieu va hieu qua ciia nhiing boat dpng ndi bg va 4 - su cai tien, hgc hdi va tang trudng.
• Dieu kien tai chinh Dieu kien tai chinh dugc hiSu la kha nang cua nhiing GO co thi tai trg cho nhimg san pham hoac dich vu cua minh tren ca sd gia djnh hoat dgng lien tuc. Viec danh gia ve dieu kien ^ i chinh cua nhung GO ciing cung cap cho ngucri ben ngoai mdt biic traiA tdng quat ve tinh hinh tai chinh ciia nhimg. td chirc nay. Theo dinh nghia ciia To chirc GASB thi tinh hmh tai chinh la miic dp hay kha nang ma mdt td chiic GO se phai ddi dien giiia cac nghia vu tai chinh vdi cac chu ng, ngudi tieu dung, nhan vien, ngudi nop thue va cac doi tugng khac d ^ a i diem hien tai va trong tuong lai (theo GASB nam 1987).
Bao,cao cua Grove va Valente (1994) ve 12 nhan td anh hudng den dieu kien tai chinh cua GO chia cac nhan td anh hudng nay thanh ba khdi sau: 1 - nb_an td tai chinh trong sach, 2 - nhin td thupc mdi trudng va 3 - nhan td thupc td chirc. Vdi,nhiing nghien ciiu cua hai dng thi dieu kien tai chinh trong cac td cbiic GO se de dang trinh bay va cdng bd tren thanh phan dau tieu cua BSC.
• Stc hoan thdnh ve nhung no luc vd su thoa man ciia cdc doi tuang
Yen td SEA dugc xem la yeu to nen tang trong cac td chiic chinh phii.
Nd cho biet mong dpi cua nhiing 'khach hang' trong md hinh BSC nhu the nao den cac to chiic nay. SEA cho phep _can_nhac de su dung hang loai cac yeu td phuc vu cho viec phan tich.
Vi du, trong cac td chiic tu nhan thi cd the bao cao thu nhap thuan, trong khi td chiic chinh phii thi phai bao cao sir thay ddi trong tdng tai san thuan.
Sado 1
Hon thd nira, trong td chiic tu, doanh thu ban hang se phan arih dugc ,^
danh gia ciia thi trudng ve san ph^
hoac dich vu ma cdng ty cung c^.
ngiua la gia tri nhan dugc va gia 6|
cung cap cho khach hang se thehiB ngay trong qua trinh cung cap va biy ddng ciia chinh doanh nghiep.
Tuy nhien, trong td chiic chinfc phu thi khdng,the phan anh n h u ^ vi khdng cd bat ky mdi quan h? m giua gia tri trao pho va nhiing g j ^ ddi tugng cd the nhan ve. Nhu v&
chiing ta phai can nhac ky, ddi m nhung td chiic chinh phu thi su 'fiS man cua khach hang' d day khongS ap dung mgt each true tiep nhu at doanh nghiep ma phai cd sy £^
chinh vao cac ddi tugng thugc Uiu vuc cong. De giai quyet van d e ^ GASB da dua ra hai nhdm th^
phan dp ludng chinh trong bao i^
SEA de danh gia tinh kinh te, hiJB hieu va hieu qua trong don vi «H^
Dd la thdng tin tai chinh va phi tai cliinh., hay ndi each khac la thongtia cd the §iai trinh.
Dieu nay hoan toan phii hopni trong cac don vi cdng, du ap dy^ti toan tai chinh hay ke toan quan tri cimg deu mong dgi hudng den M minh bach va trach nhiem giai trail cua thdng tin ngan sach. Theo Cobj (2010) thi lai chia nhd thdng tini chinh va phi tai chinh thanh ha^a, do la su.nd luc ve dich vu (do I ^ tieu chuan kinh te), sy dat dugc djd vu (do bang tieu chuan huu hieujii su tuong tac giua hai nhan to do (4 bang tieu chuan hieu qua). Nhu vij vdi viec phan chia .theo each moirii vay thi mdi cd the danh gia mticip
S'guon • Tdc gia long hap, thiet ke dua theo BSC - Kaplan va PS
^ap chi 'ketoan & m.em torn sothmg 3/2020
Nghign ciih trao fldi in thanh va sy thda man cua cdng
mg ye dich vu ma don vi cdng lg cap de rap vao md hinh BSC ihgp.
• Nhihig hoat dong ngi bo Viec do ludng dya tren ca sd ciia ing ngudi ddng gdp trong khdi A dugc xem la quan trgng, tuy en nd chi cd the dugc thi hanh mpt
;h phu hgp khi do ludng miic dp n bao ma dcm vi cdng dap iing X yeu cau va mong dpi cua nhiing . tugng cd lien quan ben trong td ic minh. Mdt md hinh SEA chi that hoan hao Idii nd cd ngudn gdc tir ing quy trinh xu ly, nhiing quyet ih va nhirng boat ddng phat sinh ng ndi bd don vi cdng. Hoat dpng i bd trong dan vi cdng cd su khac t kha Idn vdi cac,cdng ty. Nhirng It ddng nay bao gdm 2 nhdm cdng :c chinh, mdt la thyc hien chiic lg vdi cdng dan va hai la thuc hien : hanh ddng npi tai trong dcm vi.
mg khia canh nay, du cho cdng viec ] tihi cac don yi cdng hien nay deu I trung vao chat lugng ciia ket qua lg viec h o ^ thanh trudc nhiing yeu 1 da xac l^p.
• Su hoc hoi vd tdng trudng Theo md hinh BSC, chiing ta lg can phai danh gia dupe mdi an he giua sy cai tien, hpc hdi va .g trudng vi nhiing yeu td nay dugc Ti,la quan trgng va vi nd phan anh b6n viing cua mdt td chirc. Viec ih gia chi tieu nay, se dugc tap ng vao: mirc do di dau trong cdng le ciia dan vi cdng, qua trinh hpc ve dich vu ya san xuat, tap trung tien san pham va dich vu, thdi
gian gidi thieu nhirng san phim mdi.
Nhirng tieu chi nay se la can cii dd xac dinh thdi gian phat tri§n va tdn tai cua nhiing san pham, danh gia qua trinh hpc hdi ciia dan vi cdng va sy thich irng cua dan vi cdng tren thi trudng nhu the nao.
Vdi 4 khia canh tren thi BSC su dung trong dan vi cdng tap trung hudng den 2 trpng tam chi,nh, dd ia the hoac bang va tinh. can bang trong cac ngi dung. Cu th8, BSC se giiip cho cac don vi cdng tap ra dupe cac bao cap mang tinh tdm tk, thdi lupng cung cap nhanh vdi luong thdng tin cd tinh chinh xac cao. Ciing dd, BSC se hudng den su can bang. Can bSng dupe the hien thdng qua 3 trpng diem, do la giira cac thdng tin tai chinh, ke toan cdng vdi dir heu phi tai chinh trong kd toan cdng; can b5ng cac chi sd do ludng ngan sach trung uong vdi ngan sach dia phuong; can bang giiia nhu cSu sii dung thdng tin ciia ban lanh dao dom vi va toan bd cong dan cua khu vyc, qudc gia hudng den.
Vdi viec nghien ciiu cac yeu td ciia md hinh BSC vao don vi cdng nhu tren, chiing ta c^d the khai quat md hinh v6 khudn mau BSC trong td chiic chinh phii nhu so dd 1.
Dya theo cac khia canh trong md hinh The diem can_bang, bai viet da dua ra mdt ban dd chien luge minh hga khi ap dung BSC trong cac td,chiic cdng va dupe minh hpa theo so dd 2:
4. Ket luan
Tdm lai, myc dich chinh ciia bai viet mong mudn lan dau tien gidi thieu din nhiing nhan thiic rat co ban
ve md hinh The can biing didm da cd tir lau de tir do ap dung vao cac to chiic chinh phu, dd qua dd gidi thieu mdt mo hinh ban dau ve khudn mlu ly thuyet cua van dS nay.
Mac du md hinh nay van cdn ban che chinh la dya tren bdn ydu td co ban cua BSC tmyen thdng, nhung nd da dugc cai tien bang each dua vao yeu td va thdng tin ve SEA cung nhu su mong dpi cua nhiing ddi tupng dac biet. Nhu vay, vdi viec ap dung tmjen thdng va cd su ke thira phat trien, md hinh GO-BSC dugc de cap cd the se trd thanh cdng cu chien lupc nhu Kaplan da tao ra vao nhiing thap nien tmdc day D
Tdi lieu tham khdo
1 Awadallah, E-A and Allam. A (2015) A tique of the balanced scorecard as a performa measurement tool. International Journal of Busi- ness and Soc. Sa , 6(7), 91-99
2 Casey. W and Peck, W (2008) A balanced View of Balanced Scorecard (Executive Leadership Group, Inc. US
3 Colin, C (2010) Understanding Ihe Needs o/" Users of Public Sector Financial Reports' How Far Have We Come^
4 Didik, N (2016) Designing a balanced scorecard model to evaluate strategies of engineer- ing educational institution
5. Dodor et at (2009) A Framework for Gov- ernmental Organizations' Balanced Scorecard, Joumal of Finance and Accounting 1.1-12(2009) 6 Eltobgy. Hand Radwan. M. M(2010) Mon- itoring Egyptian Higher Education Institutions Per- formance Development, the Balanced Scorecard Approach. Higher Education Enhancement Proj- ects Management Unit, Ministry of Higher Educa- tion, Egyp, pp 1-15
7 FASB Reports and GASB Reports. 1980.
1990. 1994. 2007
8 Figge et al. (2002). The Sustainability Bal- anced Scorecard - Linking Sustainability Manage- ment to Business Strategy, Business Sir and the Environment. 11(5), 269-2S4
9. Financial Statement for Non-for-profit or- ganizations. 2008
10. Moullin (2001). Public Sector Scorecard 11 Kaplan. R S (2008) Conceptual Founda- tions of the Balanced Scorecard. Elsevier, UK. pp 1253-1269
12. Kaplan. Robert and Norton (1992) The BSC measure that drive performance. Harvard Business Review, pp. 71-79.
13. Mann, J (2012). The Impact of Strategic Planning and the Balanced Scorecard Methodology on Middle Managers' Performance in the Public Sector International Joumal of Business and Social Science. 3(1). 114-127.
en, C& Einstein, W(2006flm-
^m— n » - '-1 n . > _ flF Vi du ve Ban tfo chlS^n lu'^c
mpchi'^e
I. Measuring Business Excellence, I pp 15-22.
15- Ronchetti, J L (2006) An Integrated Bal- anced Scorecard Strategic Planning Model for Nonprofit Organizations Joumal of Practical Con- sulting 1(1), 25-35-
16 Tayler, W B. (2010). The Balanced Score- card as a Strale^-Evaluation Tool: the Effects of Implementation Involvement and a Causal-Chain Focus Accounting Review, 85(3), 1095-1117
tom(&^iemtodns6th(:mg3/2020 K L l
