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Balanced Scorecard Applied Research, In The Non-profit Organization

Posted on:2006-01-23Degree:MasterType:Thesis
Country:ChinaCandidate:L B LiuFull Text:PDF
GTID:2206360152488066Subject:Accounting
Abstract/Summary:PDF Full Text Request
The aim of the thesis is to commerce the research the application of Balanced Scorecard (BSC) in non-for-profit organizations in China. At the beginning, it shows it is necessary to do the research of using BSC in non-profit by defining non-for-profit organization and comparing the nature of for-profit organization with that of non-for-profit world and reviewing the current situation of theoretical and implicational research on BSC. In the first part of the thesis, it reviews the development of BSC in practice and the recent research results on it. Meanwhile, it reviews the appearance and of BSC in American government and background, which our government can refer to when they adopt BSC. In the second part, it sets the difference of BSCs between for-profit and non-for-profit organizations on the basic of the experience of BSC application in many cases in other country. In the third part, it provides a case of BSC in non-for-profit organization in detail, it can be seen that how to design, plan, apply, report, maintain, improve and in dependently audit the BSC. In addition, it measures the effect of BSC in Centrelink by a simple survey. In the forth part, It produces a framework of BSC for Chinese government on the basic of analyzing the qualifications for application of BSC in non-for-profit organization. It predicts some possible issue, which may exist and provide some advice as well. At the last, the author point out the contribution, limit and direction of this research.The contribution of this research is as following: First, it is the first one to generally review and compare the theory and application of BSC in China and other countries. Second, it is the first one to provide a comprehensive case in BSC application in covernment agency-Centrlink. It is an early literature on research inthe case of BSC in non-for-profit organizations in ChinaThird, it is the first time to set forth BSC model for Chinese government as well as research on some relevant issues.
Keywords/Search Tags:Non-for-profit Organization, For-profit Organization, Balanced Scorecard, Performance Measurement
PDF Full Text Request
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