Multidimensional scorecard: adjustments to the bsc from the approach to stakeholder theory. design proposal for public enterprise the rail freight in renfe-operadora -Spain

Authors

  • Eunice Loida Bastidas Bermúdez Universidad Centroccidental Lisandro Alvarado. Venezuela
  • Vicente Ripoll Feliu Universidad de Valencia. España
  • Zahira Moreno Freites Universidad Centroccidental Lisandro Alvarado. Venezuela https://orcid.org/0000-0002-8470-4368

Keywords:

balanced scorecard, stakeholders, public organizations

Abstract

This paper focuses a demonstration of the adjustments made to the Balanced Scorecard (BSC) for transformation into an instrument of practical feasibility for the management of public organizations. Theory of Stakeholders possible to define a multidimensional model to guide the management public in terms of responding to the demands and requirements of different interest groups, primarily the community or users that require improvements in public service delivery. This proposed model has been called Multidimensional Scorecard (MSC) and empirical evidence has been selected the application of in the public enterprise of rail freight in Renfe-Operadora (Spain), shall provide the freight service by rail and since 2004 to the present, is undergoing a process of change and institutional pressures.

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Author Biographies

Eunice Loida Bastidas Bermúdez, Universidad Centroccidental Lisandro Alvarado. Venezuela

PhD in Accounting / University of
Valencia / Spain Teacher and researcher at the University Lisandro Alvarado, Venezuela
E-mail: eunicebastidas@ucla.edu.ve

Vicente Ripoll Feliu, Universidad de Valencia. España

PhD in Economics.
University of Valencia / Spain
E-mail: vicente.Ripoll @ uv.es

Zahira Moreno Freites, Universidad Centroccidental Lisandro Alvarado. Venezuela

Doctor of Business Administration Management
University of Valladolid / Spain
Lecturer at the Universidad Centrooccidental Lisandro
Alvarado, Venezuela.
Member of the program Stimulus to research PEI
E-mail: zahiramoreno@ucla.edu.ve -  zahiramoreno@gmail.com

References

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Teorías, Enfoques y Aplicaciones en las Ciencias Sociales

Published

2018-08-25

How to Cite

Bastidas Bermúdez, E. L., Ripoll Feliu, V., & Moreno Freites, Z. (2018). Multidimensional scorecard: adjustments to the bsc from the approach to stakeholder theory. design proposal for public enterprise the rail freight in renfe-operadora -Spain. Teorías, Enfoques Y Aplicaciones En Las Ciencias Sociales, 4(8), 65-78. Retrieved from https://revistas.uclave.org/index.php/teacs/article/view/1697

Issue

Vol. 4 No. 8 (2011): July - December

Section

Research

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