Zrównoważona karta wyników dla organizacji nienastawionych na zysk na przykładzie muzeum
The Balanced Scorecard for nonprofit organisations on the example of the museum
Author(s): Maria NieplowiczSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: Balanced Scorecard; non-profit organisations; museum;
Summary/Abstract: Non-profit organizations should clearly identify the results of their actions and not only have the plan and the initiatives they intend to do. Their effective action will convince donors or taxpayers that they have appropriately allocated funds to support them. A lot of researchers point out that the performance measurement and management concepts, including the Balanced Scorecard, are implemented in non-profit organizations. Literature specifies the use of these concepts in museums in many countries around the world, such as Belgium, Italy, Spain, Japan and Portugal. Therefore, the main purpose of the article is to present the essence of the Balanced Scorecard for non-profit organizations and to analise the Balanced Scorecard for the Historical Museum of Cracow. In this article, the following research methods were used: literature research, the analysis of the general regulations (museum law), and case analysis.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2017
- Issue No: 472
- Page Range: 276-285
- Page Count: 10
- Language: Polish
