Balanced Scorecard Method in Performance Audit of Budgetary Users

Authors

  • Verica Budimir Polytechnic in Pozega

DOI:

https://doi.org/10.2507/IJVA.6.2.3.72

Keywords:

Audit, Balanced Scorecard, Budgetary Users, Performance

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.

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Published

2020-12-31

How to Cite

Budimir, V. (2020). Balanced Scorecard Method in Performance Audit of Budgetary Users. Vallis Aurea, 6(2), 27–38. https://doi.org/10.2507/IJVA.6.2.3.72

Issue

Vol. 6 No. 2 (2020)

Section

Preliminary communication

License

Copyright (c) 2020 International Journal Vallis Aurea

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors of papers for publishing in the journal agree under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.https://creativecommons.org/licenses/by-nc-nd/4.0/