Public Sector Scorecard
en ekonomistyrningsmodell med kundfokus
Business administrationFinancial controlPublic organizationsBalanced ScorecardPublic Sector ScorecardFöretagsekonomiEkonomistyrningOffentlig verksamhetPublic Sector ScorecardBalanserat styrkort
The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them. In the second part, a PSS was created for a Swedish municipality and that laid as foundation for a comparison between PSS and the balanced scorecard in practice.The study has shown that the largest differences between PSS and the balanced scorecard lie in the process for creating the models and in the different ways the models focus in customers. Both of these two differences come out of a greater customer focus in PSS since the service users play a central role both in the model per se, but also in the process creating it. This is also what would affect a Swedish municipality using the balanced scorecard the most, if changing to PSS: the process for creating the model and the way customers would be taken into consideration.