BALANCED SCORECARD METHOD IN PERFORMANCE AUDIT OF BUDGETARY USERS Cover Image

BALANCED SCORECARD METHOD IN PERFORMANCE AUDIT OF BUDGETARY USERS
BALANCED SCORECARD METHOD IN PERFORMANCE AUDIT OF BUDGETARY USERS

Author(s): Verica Budimir
Subject(s): Economy, Financial Markets, Public Finances, Accounting - Business Administration
Published by: Sveučilište J.J. Strossmayera u Osijeku, Fakultet Turizma i ruralnog razvoja u Požegi (Veleučilište u Požegi)
Keywords: Audit; Balanced Scorecard; Budgetary Users; Performance;

Summary/Abstract: 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.

  • Issue Year: 6/2020
  • Issue No: 2
  • Page Range: 27-38
  • Page Count: 12
  • Language: English
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