Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/219714 
Year of Publication: 
2015
Series/Report no.: 
Institute of Economic Research Working Papers No. 98/2015
Publisher: 
Institute of Economic Research (IER), Toruń
Abstract: 
The purpose of this paper is to explore the implementation of a performance management system using the balanced scorecard (BSC) within Romanian small and medium sized enterprises (SME). This is a casebased methodological approach. This ensured that the issues were appraised in both an operational and a strategic context. The findings of this research are that balanced scorecards can be implemented within a SME context. However, the motivations for the adoption of the scorecard were both internal and external due to the heavily regulated nature of the organization. The paper analyses the application of the Balanced Scorecard (BSC) in Romanian Small and Medium enterprises (SMEs). Actions necessary for its implementation, obstacles and BSC development trends have been presented.
Subjects: 
Balanced scorecard
strategy
performance management
SMEs
Romanian enterprises
JEL: 
G30
M21
Creative Commons License: 
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Document Type: 
Working Paper

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