Balanced Scorecard Method in Performance Audit of Budgetary Users

Autor(i)

  • Verica Budimir Polytechnic in Pozega

DOI:

https://doi.org/10.2507/IJVA.6.2.3.72

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.

Preuzimanja

Objavljeno

2020-12-31

Broj časopisa

Svezak 6 Br. 2 (2020)

Rubrika

Preliminary communication

Licenca

Autorska prava (c) 2020 International Journal Vallis Aurea

Creative Commons License

This work is licensed under a Kreativni Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors of papers for publishing in the journal agree under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.https://creativecommons.org/licenses/by-nc-nd/4.0/

Kako citirati

Balanced Scorecard Method in Performance Audit of Budgetary Users. (2020). Vallis Aurea, 6(2), 27-38. https://doi.org/10.2507/IJVA.6.2.3.72