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| Author: | Kerr, D. L. |
| Title: | Accountability by Numbers |
| Journal: | Journal of Accountancy
2003 : JUN, VOL. 195:6, p. 61-71 |
| Index terms: | ACCOUNTABILITY MEASUREMENT MEASUREMENT THEORY |
| Language: | eng |
| Abstract: | When the Texas state auditor's office (SAO) decided its management system could better monitor how taxpayer dollars were spent, it adopted a balanced scorecard approach to track its performance. As a public- sector entity, the SAO sought a "profitability" strategy of offering more services to citizens without increasing program costs. Based on the idea that one benchmark can't show true performance, a balanced scorecard uses an array of indicators related to an organization's strategi goals and to progress toward them. For example, it will link measures for process and finance with others such as customer feedback and employee knowledge. The paper also considers the primary goals for instituting a performance measurement system. |
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