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Balanced scorecard implementation in German non-profit organisations

机译：在德国非营利组织中实施平衡计分卡

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Purpose - The purpose of this paper is to report on the results of an explorative empirical studyrnamong German non-profit organisations with respect to the implementation of the balanced scorecardrn(implementation levels, perspectives, major challenges and obstacles, missing and used performancernmeasures and enabling factors).rnDesign/methodology/approach - Empirical data are generated and the findings are interpretedrnbased on a descriptive approach. The interpretation is linked to normative expectations regarding therndesign and use of the balanced scorecard in non-profit organisations.rnFindings - Most of the non-profit organisations which have been analysed in this paper are in an earlyrnphase of balanced scorecard implementation. The balanced scorecard is often used as a measurementrntool and not as a management system. In most cases, participating organisations have an unexpectedrnviewpoint with regard to their attitude towards the balanced scorecard, as they did not sufficiently adaptrnit to the distinct requirements of non-profit operations.rnResearch limitations/implications - The findings are based on a sample of 20 non-profitrnorganisations in the field of social services. Thus, the results cannot be generalised, and qualitativerninterviews as well as a longitude study could be helpful in gaining additional insight.rnOriginality/value - The paper reports on firsthand empirical findings in an area which has not beenrnextensively researched. Relevant non-profit literature has so far been dominated by how-to-dornapproaches and normative concepts.
机译：目的-本文的目的是报告一个探索性的经验研究人员在德国非营利组织中实施平衡计分卡的情况（实施水平，观点，主要挑战和障碍，绩效的缺失和使用，措施和使能因素）设计/方法/方法-生成经验数据，并根据描述性方法对发现进行解释。该解释与对非营利组织中平衡计分卡的设计和使用的规范期望有关。研究结果-本文分析的大多数非营利组织都处于平衡计分卡实施的早期阶段。平衡计分卡通常用作度量工具，而不是管理系统。在大多数情况下，参与组织对平衡计分卡的态度出乎意料，因为它们没有充分适应非营利组织的独特要求。研究限制/含义-研究结果基于20个非营利组织的样本社会服务领域的盈利组织。因此，结果不能一概而论，定性的访谈和经度研究可能有助于获得更多的见识。原始性/价值-本文报道了尚未进行广泛研究的第一手经验结果。迄今为止，相关的非营利性文献一直以如何使用方法和规范性概念为主。

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