Pregled bibliografske jedinice broj: 1106951
Balanced scorecard method in performance audit of budgetary users
Balanced scorecard method in performance audit of budgetary users // International journal Vallis Aurea, 6 (2020), 2; 27-38 doi:10.2507/IJVA.6.2.3.72 (međunarodna recenzija, prethodno priopćenje, znanstveni)
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Naslov
Balanced scorecard method in performance audit of
budgetary users
Autori
Budimir, Verica
Izvornik
International journal Vallis Aurea (2412-5210) 6
(2020), 2;
27-38
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, prethodno priopćenje, znanstveni
Ključne riječi
audit ; Balanced Scorecard ; budgetary users ; performance
Sažetak
The paper aims to explore how the Balanced Scorecard method can improve budgetary users' performance audit in Croatia. Literature review on performance measurement in the Croatian public sector gives an overview of the development level in strategic planning, control, and monitoring performance. The paper gives some suggestions for improving Croatia's budget system based on the identified disadvantages and weaknesses in measuring and monitoring performance.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Poveznice na cjeloviti tekst rada:
Pristup cjelovitom tekstu rada doi hrcak.srce.hr journal.vallisaurea.orgCitiraj ovu publikaciju:
Uključenost u ostale bibliografske baze podataka::
- Central and East European Online Library - CEEOL
- EBSCOhost,
- Index Copernicus
- ERIH PLUS
- Hrčak
- CEJSH - The Central European Journal of Social Sciences and Humanities