Prerequisites for using the balanced scorecard in cultural institutions
Prerequisites for using the balanced scorecard in cultural institutions

Summary/Abstract: The paper presents the concept of the cultural institution and discusses the possibilities of using controlling in this area. The purpose of this paper is to provide preliminary assumptions for using BSC and, in particular, the attempt of definition of selected components of this instrument. The purpose of the research is to explore and define the Balanced Scorecard matched to the needs and conditions of cultural institutions. The scope of issues presented in the article is as follows: at first the concept of cultural institution is being discussed with a strong emphasis on objectives of cultural institutions. This leads to prerequisites for implementing controlling tools in cultural institutions. Next, the notion of the Balanced Scorecard is briefly presented and the use of selected elements of this instrument in a cultural institution is discussed.

• Details
• Contents