績效管理畢業(yè)論文外文翻譯

1、本科畢業(yè)設(shè)計（論文）外文翻譯譯文學(xué)生姓名： 賈薪鉞 院 （系）： 經(jīng)濟(jì)管理學(xué)院 專業(yè)班級： 人力1104班 指導(dǎo)教師： 劉笑明 完成日期： 2015 年 3 月 17 日 要 求1、外文翻譯是畢業(yè)設(shè)計（論文）的主要內(nèi)容之一，必須學(xué)生獨立完成。2、外文翻譯譯文內(nèi)容應(yīng)與學(xué)生的專業(yè)或畢業(yè)設(shè)計（論文）內(nèi)容相關(guān)，不得少于15000印刷符號。3.外文翻譯譯文用a4紙打印。文章標(biāo)題用3號宋體，章節(jié)標(biāo)題用4號宋體，正文用小4號宋體，20磅行距；頁邊距上、下、左、右均為2.5cm，左側(cè)裝訂，裝訂線0.5cm。按中文翻譯在上，外文原文在下的順序裝訂。4、年月日等的填寫，用阿拉伯?dāng)?shù)字書寫，要符合關(guān)于出版物上數(shù)字用法

2、的試行規(guī)定，如“2005年2月26日”。5、所有簽名必須手寫，不得打印。社會企業(yè)的績效管理performance management for social enterprises作者： maureen meadows·matthew pike起止頁碼： p127p131出版日期（期刊號）：2010,volume 23,number 2出版單位：systemic practice and action research社會企業(yè)的績效管理莫琳 梅多斯·馬修 派克摘 要 所有企業(yè)正面臨著如何評價超出當(dāng)前財務(wù)指標(biāo)的績效的挑戰(zhàn)。運用商業(yè)手段來實現(xiàn)社會目標(biāo)的社會企

3、業(yè)都特別強烈地感受到了這些挑戰(zhàn)。社會企業(yè)需要顯示出較好的社會成果，通常對各種復(fù)雜的利益相關(guān)者負(fù)責(zé)，可是就企業(yè)能力而言社會企業(yè)經(jīng)常被認(rèn)定成中下等因此，當(dāng)它們急迫的需要一個全面的評估時，在實踐中它們可能缺乏使用可行的各種方法的能力。本文通過社會企業(yè)來探討常規(guī)的平衡計分卡模型的存在的以及潛在的用處。風(fēng)險資本基金提供了改進(jìn)的平衡計分卡有廣泛用處的案例研究證據(jù)。使用的模型是動態(tài)，綜合反映了企業(yè)的當(dāng)前狀況、短期問題和長期問題。它的目的是對社會企業(yè)的管理采取全面和一致的觀點。迄今為止的經(jīng)驗表明，平衡計分卡提供的中期快照是最寶貴的，它允許企業(yè)和特別委員會和高級管理人員在一個迅速變化的時期保持著戰(zhàn)略控制，同時也

4、關(guān)注那些有著最好的機(jī)會來全面改變績效的行動。關(guān)鍵詞：績效評價，績效管理，平衡計分卡，社會企業(yè)1.簡介：什么是社會企業(yè)？ 社會企業(yè)是運用商業(yè)手段來實現(xiàn)社會目標(biāo)的組織。社會企業(yè)可能采取不同的憲法或法律形式。在英國，它們可能是擔(dān)保有限公司或股份有限公司；它們可能是共同組織（工業(yè)及公積金社團(tuán)）或者它們可能甚至是慈善機(jī)構(gòu)。雖然法律的形式可能會有所不同，但是它們不同于傳統(tǒng)的私營部門企業(yè)，因為它們最終給社會回報超額利潤，同時它們可以最大化社會效益的成就所產(chǎn)生的利益的再投資。 社會企業(yè)這個詞意味著交易的形式。在實踐上，這種交易可以采取結(jié)合兩種基本方法的形式：以承包的方式給政府提供服務(wù)或進(jìn)行市場基礎(chǔ)交易。在英國

5、和其他類似的西方國家，許多社會企業(yè)可能會嚴(yán)重依賴政府合同來資助它們的活動，這些活動占了由國家使用的為了實現(xiàn)一定的社會目標(biāo)的gdp的較高比例。然而，即使在這些情況下，在對志愿部門提供的補助的依賴和能產(chǎn)生有效的價值(成果和結(jié)果)的社會福利的合同兩者之間存在明顯的差別。因此，一個社會企業(yè)通常被定義為補貼收入是否少于50%。在這個定義中，可以認(rèn)為大部分的志愿部門正在轉(zhuǎn)向社會經(jīng)濟(jì)社會企業(yè)的集體交易領(lǐng)域。 從補助到合同和市場基礎(chǔ)交易方式的轉(zhuǎn)變明顯給處在不同過渡時期的企業(yè)施加較多的壓力。補貼收入有許多先天的不足：由于從來沒有足夠的補貼，因此社會企業(yè)廣泛地遭受著資本不足的痛苦；它們無法建立儲備和更大的資產(chǎn)負(fù)債

6、表，這使得它們抵抗沖擊的能力減弱；它們因此不能很好的控制它們未來的戰(zhàn)略方向，與發(fā)展和壯大相比它們更關(guān)注生存。然而，補貼可以使得社會企業(yè)保護(hù)他們眼中的完整的獨有的服務(wù)，這些服務(wù)是外部承包商未必會看重的特性或質(zhì)量。因此在這個轉(zhuǎn)變的過程中，一些社會企業(yè)繼續(xù)運用補貼，以緩解新興市場殘酷的沖擊，但這個戰(zhàn)略的危險在于它們不能培養(yǎng)并改變它們運作的市場。如果他們能專注于做出卓越的價值而不是替代方案，那么他們就會能夠既實現(xiàn)足夠的經(jīng)濟(jì)回報和也能最大化社會效益。盡管如此，但還是可以出管理轉(zhuǎn)變的過程遠(yuǎn)遠(yuǎn)不是這么簡單的。 事實上，增加籌集資金和經(jīng)費的途徑的要求進(jìn)一步加大了社會企業(yè)的挑戰(zhàn)，而這些資金和經(jīng)費能使企業(yè)建立起自

7、己的綜合能力。2.社會企業(yè)的資金和金融服務(wù) 在英國，社會企業(yè)的金融產(chǎn)品出現(xiàn)了新興的市場，它可以與組織成長和轉(zhuǎn)變的不同階段聯(lián)系起來。這樣的一個產(chǎn)品是社會風(fēng)險資本，它遵守使社會效益最大化的原則，但它也尋求一定程度的經(jīng)濟(jì)回報。這樣的投資市場在英國正迅速擴(kuò)大，遠(yuǎn)離補助走向承包與和市場（以上述的交易為基礎(chǔ)）相結(jié)合。牽頭投資者之一是風(fēng)險資本基金(acf)案例研究的主題在下面給出。acf是一個基金，由第三方于2002年12月創(chuàng)辦，與三個政府部門和五個區(qū)域發(fā)展機(jī)構(gòu)有合作。它在英國是此種類型中的第一個，也是世界上首次由中央政府發(fā)起的來應(yīng)對社會企業(yè)中需要將資源由補助轉(zhuǎn)向投資的一個戰(zhàn)略。acf以200萬英磅1年的時

8、間倡議發(fā)起，由社區(qū)的基層組織的一個合作伙伴傳遞，集中在多個貧困社區(qū)。到2008年，它已經(jīng)發(fā)展成為有1250萬英鎊、由一個5名工作人員(thake和lingayah 2008)組成的獨立組織運營的多年項目。自2008年4月1日，未來建設(shè)者基金(該基金從2003年2007年由一個財團(tuán)運營，該財團(tuán)由慈善銀行，統(tǒng)一信托銀行，全國委員會志愿組織和北巖銀行基金會組成）也開始由acf管理。 acf和未來建設(shè)基金都是在一個和社區(qū)發(fā)展金融中介機(jī)構(gòu)截然不同的利基市場中運營，他們提供接近市場利率或風(fēng)險高于市場利率的貸款，這些貸款適合那些接近盈利和強壯的企業(yè)。3.私營部門以外的績效管理 我們可能以詢問“在公共的和非營

9、利性組織中績效管理是什么，績效管理和績效測評又有什么不同？”開始，halachmi (2005)認(rèn)為績效管理是一種比簡單的性能度量更廣泛和更有意義的概念?？冃Ч芾砜梢圆扇《喾N形式，從處理組織內(nèi)部問題到滿足利益相關(guān)者或者處理外部環(huán)境中的問題?？冃Ч芾砩婕暗蕉亢投ㄐ缘募夹g(shù)的使用和對企業(yè)人力(行為)方面的注意。績效測評可以看成是績效管理的一個可能的子系統(tǒng)。 johnston (2005)認(rèn)為績效不一定是由正式的標(biāo)準(zhǔn)和技術(shù)措施所決定。她指出“績效也是易變的和機(jī)會主義的，它被更為主觀和基本關(guān)系所影響?？冃Ч芾硐到y(tǒng)大部分都是社會性的而不是技術(shù)性上的構(gòu)造及操作。這樣的話他們將繼續(xù)給公共部門經(jīng)理帶來困境，而

10、且這些困境將難以解決?！?在文獻(xiàn)中已經(jīng)描述了一些公共部門機(jī)構(gòu)的績效管理的例子，如衛(wèi)生部門，警察機(jī)關(guān)，英國當(dāng)?shù)貦?quán)威部門，市議會和國防部門。radnor和lovell(2003)指出，自1997年以來衛(wèi)生部門就一直在強調(diào)績效評價。在基層醫(yī)療信托基金(pct)討論使用其中一種名叫平衡計分卡的績效評價工具之前，他們就在這篇文章中詮釋和描述績效評價/管理。 chang(2007)研究了在英國國民健康保險制度（nhs）中績效評估框架(paf)作為平衡計分卡的一個方法的局限性和影響。這項研究表明，使用績效評價系統(tǒng)時應(yīng)該考慮一個企業(yè)所面臨的政治和權(quán)力。在英國國民健康保險制度下，一些當(dāng)?shù)貒癖＝C(jī)構(gòu)可能將績效評

11、價視為展示他們尋求合法性目的的象征性承諾的一種正式手段。 wisniewski和dickson(2001)用在蘇格蘭鄧弗里斯和蓋洛韋平衡計分卡作為戰(zhàn)略性監(jiān)控手段的一部分來說明如何使用平衡計分卡。wisniewski和olafsson(2004)討論了當(dāng)?shù)卣云胶庥嫹挚▉硖岣呖冃У慕?jīng)驗，并展現(xiàn)出通過有效的績效評價方法得到的改進(jìn)。mcadam等(2005)探討了關(guān)于在一個大型英國公共部門開發(fā)和應(yīng)用績效管理方法所涉及到的問題。他們發(fā)現(xiàn)各級人員已經(jīng)了解了新系統(tǒng)并且一致認(rèn)為這是有益的。然而，有些人擔(dān)心此舉不能全年持續(xù)地進(jìn)展開來，而且會有危險成為一個年度事件，而不是一個持續(xù)的過程。此外，這一先進(jìn)的轉(zhuǎn)變過

12、程似乎沒有相應(yīng)更改評價、獎勵和識別系統(tǒng)。因此，業(yè)務(wù)目標(biāo)與企業(yè)內(nèi)的激勵因素并不一致。對案例研究企業(yè)來說，利益相關(guān)者的績效指標(biāo)與平衡計分卡的戰(zhàn)略整合對產(chǎn)生一個利益相關(guān)者驅(qū)動的總體戰(zhàn)略而言是必不可少的。 greatbanks和tapp(2007)評估在一個公共服務(wù)城市議會的環(huán)境下實行和使用平衡計分卡的影響?？v向案例研究方法的采用是為了評估平衡計分卡在以下三個標(biāo)準(zhǔn)的影響：戰(zhàn)略規(guī)劃、團(tuán)隊管理及員工個人績效。有證據(jù)表明，使用平衡計分卡能使員工去欣賞他們的角色，并且關(guān)注支持公司戰(zhàn)略提供的相關(guān)的績效措施，。清晰明確的角色似乎對企業(yè)的商業(yè)計劃的成就和關(guān)于客戶服務(wù)交付的卓越目標(biāo)有著積極的作用。 lindholm和

13、suomala(2007)提出了一個研究芬蘭國防部隊的生命周期成本管理的案例。這個案例突出了在一個不確定的環(huán)境下，涉及到收集足夠的數(shù)據(jù)和從事長期成本管理的實際挑戰(zhàn)?？冃Ч芾硐到y(tǒng)的例子比如平衡計分卡在第三部門的使用依然在文獻(xiàn)很罕見。其中一個例子就是manville (2007) 所探討的在一個非盈利性的中小型企業(yè)(sme)中通過使用平衡計分卡來實施績效管理系統(tǒng)，并指出采用計分卡的動機(jī)都是歸結(jié)于企業(yè)嚴(yán)重的管制本質(zhì)。 這么稀缺的例子，是因為他們的關(guān)注點在其他地方嗎？kong(2007) 在非盈利的環(huán)境下探討五個關(guān)鍵戰(zhàn)略管理概念 ( 工業(yè)組織(io)、基于資源的視圖(rbv)、基于知識的視圖(kbv)

14、、平衡計分卡(bsc)和智力資本(ic) )，并得智力資本對非盈利企業(yè)而言是最適用和最有效的這一結(jié)論，因為智力資本是非盈利性組織為了獲得持久的戰(zhàn)略優(yōu)勢而需要開發(fā)的一種重要的資源。 關(guān)于績效評價過程的方面，irwin(2002)研究了在一個公共部門機(jī)構(gòu)使用戰(zhàn)略規(guī)劃(這表明平衡計分卡視角之間的聯(lián)系)作為一種工具來發(fā)展戰(zhàn)略，并表明一個簡化的平衡計分卡可以在組織內(nèi)外將戰(zhàn)略有效地傳達(dá)出去。papalexandris等人(2005) 為綜合實施平衡計分卡提出了一個“綜合緊湊”方法論框架。這個方法論體現(xiàn)了與項目管理、變更管理、風(fēng)險管理、質(zhì)量保證和信息技術(shù)有關(guān)的活動，指出了實施平衡計分卡后獲得成功的領(lǐng)域。 l

15、awrie和cobbold(2004)描述了自20世紀(jì)90年代初以來平衡計分卡框架的定義所發(fā)生的變化，意識到在這些變化中存在三代截然不同的平衡計分卡的設(shè)計，并發(fā)現(xiàn)這些變化已經(jīng)改進(jìn)了平衡計分卡框架作為戰(zhàn)略管理工具的功效。lawrie、cobbold和mashall(2004)提出一個基于第三代平衡計分卡過程的最佳實踐，為英國政府機(jī)構(gòu)、英國環(huán)境局探索設(shè)計一個全新企業(yè)績效管理(cpm)系統(tǒng)的案例。andersen等人(2004)認(rèn)為有效的質(zhì)量管理需要明確聯(lián)系戰(zhàn)略和運營計劃，并且表明第三代平衡計分卡可以支持許多流行的質(zhì)量管理工具的應(yīng)用。 總之， 超出私營部門的在績效管理和績效評價方面的文獻(xiàn)提供了許多在

16、許多公共部門環(huán)境下如英國衛(wèi)生服務(wù)，平衡計分卡的使用方法的例子。然而，對于那些參與了社會企業(yè)的管理的部門，小的指導(dǎo)還是可行的。4.案例介紹：acf 在第一期，acf(成立于2002年12月)提供了一個360000英鎊的財務(wù)基金，設(shè)立在大約20個財務(wù)收入項目上，其中每個高達(dá)15000英鎊，同時也提供了一個200英鎊萬的患者資本基金，設(shè)立在10個上限為400000英鎊的資本投資項目上。設(shè)立這些獎學(xué)金的目的是增強企業(yè)能力，并協(xié)助發(fā)展它的投資意愿，而設(shè)立病人資本投資項目是為了建立和加強資產(chǎn)基礎(chǔ)和增大投資的社會企業(yè)運營規(guī)模。因為在年底政府需要有承諾支出導(dǎo)致時間非常緊張，所以第一期acf成立得非?？?。用兩周

17、的時間來答復(fù)，而用三周的時間進(jìn)行訪問。早在2003年， 已經(jīng)決定了建立acf的第一個投資。10個組織收到了從病人資本基金得到的貸款、贈款或者兩者都有，同時另外19個組織收到了財務(wù)基金。 緊張的時間安排給新系統(tǒng)的開發(fā)帶來了一些限制。這強迫著acf使用一些方法來測試它有能力滿足四個基本需求。 首先， 在對一個組織投資之前，投資者比如acf必須對潛在投資項目進(jìn)行嚴(yán)格的評估。acf必須仔細(xì)檢查企業(yè)的維度、金融和非金融和必需的組織化方法。然后，它必須能夠評判可能影響投資的突發(fā)事件的能力。雖然用一個單一的標(biāo)準(zhǔn)往往不容易比較不同企業(yè)，但是至少能夠清楚地知道突發(fā)事件的類型以及在每種情況下導(dǎo)致的不同的結(jié)果。 第

18、二，當(dāng)一個投資項目建立后， 需要提供給投資者與被投資者一個監(jiān)測和評價投資的工具。對acf來說，很有必要提供證據(jù)來證明不同的投資是否會真實地帶來改變和價值。投資對象對證明進(jìn)展和效益十分有興趣，這樣他們才會維持并擴(kuò)大投資和資金資助。 第三，一個有效的績效評估框架可以用來確定投資對象需要在哪里付出他們最大的努力，事實上這些地方也就是投資者應(yīng)該集中支持的地方。 最后，在企業(yè)管理下的員工個人肯定會看重一個能幫助他們完成任務(wù)的工具，這個工具就是讓他們成為主要任務(wù)目標(biāo)的管理者而不是最大限度地增加社會效益，而且他們一定會關(guān)心他們在企業(yè)中長期發(fā)展中的穩(wěn)定性(同時提高收入水平通常也是一個至關(guān)重要的因素)。一個有效

19、的績效評價框架應(yīng)該是企業(yè)戰(zhàn)略反饋框架的一部分，也許它可以使企業(yè)把組織轉(zhuǎn)型的不同階段當(dāng)作機(jī)會來展示它們自己。performance management for social enterprisesabstract all organisations face the challenge of how to assess performance beyond current financial metrics. these challenges are felt especially strongly by social enterprises, organisations that use b

20、usiness methods to achieve social goals. social enterprises need to evidence superior social outcomes, are normally accountable to a complex range of stakeholders and yet are often rated low to medium in terms of organisational capacity thus whilst they have a great need for rounded measurement, the

21、ymay in practice lack the ability to make use of the different approaches on offer. this paper examines the current and potential use of the conventional balanced scorecard model, by social enterprises. the adventure capital fund provides case study evidence of extensive use of a modified scorecard.

22、 the model used isdynamic, combining reflection on the organisations current position, near termand long term issues. experience to date suggests that the medium term snapshot provided by thescorecard is the most valuable, allowing organisations and especially boards and senior executives to keep a

23、strategic grip in a period of rapid change and focus onthose actions that have best chance of changing performance in the round. key words performance measurement; performance management; balancedscorecard; social enterprises 1 introduction: what is a social enterprise? social enterprises are organi

24、sations that use business methods to achieve social goals. social enterprises may take different constitutional or legal forms. in the uk they may be companies limited by guarantee or by shares; they may be mutual organisations (industrial and provident societies) or they may even be charities. whil

25、st the legal form may vary, they differ from conventional private sector businesses, in that they ultimately place social return above profit and they maximise the re-investment of any profit generated back into the achievement of social impact. the term social enterprise implies forms of trading. i

26、n practice this trading can take a combination of two basic approaches: contracting to deliver services to government, or conducting market based trading. in the uk and other similar western nations, many social enterprises are likely to rely heavily upon government contracts to fund their activity,

27、 given high levels of gdp spent by the state on achieving certain social goals. nevertheless, even in these cases, there is a clear difference between reliance upon grants the traditional preserve of the voluntary sector - and contracts, what are effectively social payments for value (outputs and ou

28、tcomes) produced. therefore one common definition of a social enterprise is whether they are funded less than 50% by grant revenues. under this definition, a large majority of the voluntary sector can be seen to be shifting into the social economy the collective trading space of social enterprises.

29、the shift away from grants and towards forms of contracting and market based trading clearly places major stress upon organisations that are in different phases of transition. grant revenue had many historical disadvantages: there was never enough grant to go around and thus organisations suffered f

30、rom wide under-capitalisation; they were unable to build reserves and wider balance sheet making them lessresistant to shocks; and they were thus less in control of their future strategic direction, often more focussed on survival than growth or replication. nevertheless grants had the major virtue

31、of allowing organisations to protect what they saw as the integrity of theirparticular service special features or qualities that an outside contractor would not necessarily value. in the process of transition therefore, some organisations have continued to use grants to cushion the impact of new ma

32、rket rigours, but the danger in this strategyis that the organisation fails to educate and change the market within which they operate. if they could focus instead upon proving the superior value of alternative approaches then theymight be able to both achieve sufficient financial return and maximis

33、e social impact. despite this, it can be seen that the process of managing transition is far from straightforward. indeed the challenges are further increased by the need to raise forms of funding and finance that can equip the organisation to build its generalcapacity to deliver. 2 funding and fina

34、ncial services for social enterprises there is an emerging market of financial products for social enterprise in the uk, which can be related to different phases of organisational growth and transition. one such product is social venture capital, a term that respects the prime investment as being th

35、e maximisation of social impact, but which also seeks a degree of financial return. the market for such investment is expanding rapidly in the uk, coinciding with the move away from grants and towards combinations of contracting and market based trading outlined above. one of the leading investors i

36、s the adventure capital fund (acf) the subject of the case study set out below. the acf is a fund established in december 2002 by third sector partners in collaboration with three government departments and five regional development agencies. it is the first of its type in the uk, and the first in t

37、he world to be initiated by central government as a strategic response to the need to shift resources away from grants and towards investment in social enterprise. the acf was launched as a £2 million, one-year initiative, delivered by a partnership of communityorientated infrastructure organis

38、ations and focused in multiply deprived communities. by 2008 it had grown to become a £12.5 million, multi-year programme run by an independent organisation with five staff (thake and lingayah, 2008).since 1 april 2008, the future builders fund (a fund run from 2003 2007 by a consortium made up

39、 of charity bank, unity trust bank, national council for voluntary organisations and northern rock foundation) has also been under the management of the acf. both of these funds acf and futurebuilders - operate in a quitedistinct market niche from community development finance intermediaries, which

40、offer nearer market rate or riskier above market rate loans suitable for organisations that are close to being profitable and strong. 3 performance management beyond the private sector we might begin by asking what is performance management in the context of public and not-for-profit organisations,

41、and what is the difference between performance management and performance measurement? halachmi (2005) argues that performance management is a broader and more meaningful concept than simple performance measurement. performance management can take many forms from dealing with issues internal to the

42、organisation to catering to stakeholders or handling issues in its environment. performance management involves the use of both quantitative and qualitative techniques and paying due attention to the human (behavioural) side of the enterprise. performance measurement can be identified as a possible

43、sub-system of performance management. johnston (2005) argues that performance is not necessarily determined by formal standards and technical measurements. she points out that “performance is also situational and opportunistic and mediated by more subjective and basicconcerns performance management

44、systems are largely socially rather than technically constructed and operated. as such they will continue to posedilemmas for public sector managers that will be difficult to resolve”. examples of performance management in a range of public sector organisations have been described in the literature,

45、 such as the health sector, the police force, uk local authorities and city councils, and the defence sector. radnor and lovell (2003) show that there has been a continuing emphasis on performance measurement within the health sectorsince 1997. they define and describe performance measurement/manage

46、ment in this context, before discussing the use of one performance measurement tool, the balanced scorecard by a primary care trust (pct). chang (2007) explores the limitations of, and implications for, the performance assessment framework (paf) as a balanced scorecard approach in the nhs. the study

47、 suggests that the use of performance measurement systems should take into account politics andpower faced by an organisation. in the nhs, performance measurement might be used by local nhs organisations primarily as a ceremonial means of demonstrating their symbolic commitment for legitimacy seekin

48、g purposes. wisniewski and dickson (2001) illustrate the use of the balanced scorecard by dumfries and galloway constabularyin scotland as part of a strategic policing initiative. wisniewski and olafsson (2004) discuss the experience of local authoritiesin using the balanced scorecard to improve per

49、formance, and to demonstrate such improvement through effective performance measurement. mcadam, hazlett and casey (2005) explore issues involved in developing and applying performance management approaches within a large uk public sector department.they found that staff at all levels had an underst

50、anding of the new system and perceived it as being beneficial. however there were concerns that the approach was not continuously managed throughout the year and was in danger of becoming an annual event, rather than an on-going process. furthermore, the change process seemed to have advanced withou

51、t corresponding changes to appraisal and reward and recognition systems. thus, the business objectives were not aligned with motivating factors within the organisation. the strategic integration of the stakeholder performance measures and scorecards was found to be essential to producing an overall

52、stakeholder-driven strategy within the case study organisation. greatbanks and tapp (2007) consider the impact of implementing and using the balanced scorecard within a public service city councilenvironment. a longitudinal case study approach is adopted in order to evaluate the impact of scorecards

53、 at three levels: strategic planning, team management and individual staff performance. evidencesuggests that the use of scorecards enabled employees to appreciate their role, and focus on delivery of performance-related measures which support organisational strategy. clarity of role appears to have

54、 a positive influence on the achievement of the organisations business plan and excellence goals regarding the delivery of customer service. lindholm and suomala (2007) present a case study of life cycle cost management in the finnish defence forces. the case highlights practical challenges relating

55、 to collecting adequate data and practising long term cost management in an uncertain context. examples of performance management systems such as balanced scorecard in the third sector are still relatively rare in the literature. one example is the exploration by manville (2007) of the implementatio

56、n of a performance management system using the balanced scorecard within a not for profit small and medium sized enterprise(sme), noting that the motivationfor adopting the scorecard were both internal and external due to the heavily regulated nature of the organisation. is this paucity of examples

57、because their focus lies elsewhere? kong (2007) examines five key strategic management concepts (industrial organisation (io), resource-based view (rbv), knowledge-based view (kbv), balanced scorecard (bsc) and intellectual capital (ic) within the non-profit context, and concludes that the ic concept is the most applicable and effective in the non-profit sector, as ic is an important resource that non-profit organisations need to develop in order to gain sustained strategic advantage. turning to issues of the process of performance measurement, irwin (2002)