La balanced scorecard può rappresentare un efficace strumento per il controllo strategico negli enti locali. Si tratta, infatti, di un sistema multilivello e multidimensionale che, responsabilizzando l’intera organizzazione sugli aspetti ritenuti più critici per il successo delle strategie attuate, potrebbe contribuire a migliorare la capacità di risposta ai molteplici e variegati bisogni della comunità, consentendo, nel contempo, di preservare gli equilibri economico-finanziari di lungo periodo. Purtuttavia, la sua introduzione implica il superamento di non poche criticità, in quanto esige il rispetto simultaneo di tutta una serie di condizioni che investono aspetti progettuali, metodologici, organizzativi e di processo non sempre facilmente conciliabili con le caratteristiche strutturali e le dinamiche operative delle aziende composte pubbliche locali.
The Balanced Scorecard can be a valid tool for strategy control in local authorities. It is a multi-level and multi-dimensional system aimed at sharing the most relevant issues for the success of the common current strategies within the organization. By committing the whole organization to the achievement of the strategic goals, a Balanced Scorecard may allow a faster and more efficient response to people’s needs and, at the same time, the protection of the economical and financial equilibrium over the time. However, due to the structure and the operating procedures of the public administrations, the introduction of the Balanced Scorecard may present several critical aspects concerning the simultaneous completion of different requirements in projects organization, methods and proceedings.
The Balanced Scorecard can be a valid tool for strategy control in local authorities. It is a multi-level and multi-dimensional system aimed at sharing the most relevant issues for the success of the common current strategies within the organization. By committing the whole organization to the achievement of the strategic goals, a Balanced Scorecard may allow a faster and more efficient response to people’s needs and, at the same time, the protection of the economical and financial equilibrium over the time. However, due to the structure and the operating procedures of the public administrations, the introduction of the Balanced Scorecard may present several critical aspects concerning the simultaneous completion of different requirements in projects organization, methods and proceedings.
