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Record W2905954737

Adoption Of The Balanced Scorecard By Municipal Governments: Evidence From Canada

2018· article· en· W2905954737 on OpenAlexaffabout
Kurt Schobel, Peter Drogosiewicz

Bibliographic record

VenueThe Global Journal of Business Research · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsRoyal Military College of Canada
Fundersnot available
KeywordsBalanced scorecardPerformance measurementBusinessGovernment (linguistics)Work (physics)Early adopterAccountingLocal governmentPublic relationsProcess managementMarketingPublic administrationPolitical scienceEngineering
DOInot available

Abstract

fetched live from OpenAlex

This paper examines the evolving adoption of the Balanced Scorecard (BSC) in municipal governments. We conduct a study of the use of BSCs in municipal governments across Canada. Senior administrators are surveyed regarding the use of performance measures and the results are compared to a similar study conducted in 2004. The results show that municipal governments continue to focus primarily on financial metrics. Adopters recognize the value of a BSC and most no longer see the BSC as a fad or as a set of ad-hoc measures. They recognize the BSC is a valuable tool that links the municipality¡¯s mission and strategy to objective measures. This paper extends the literature on the BSC by identifying a growing desire to improve performance measurement within Canadian municipalities. In addition, understanding the needs, concerns, and reasons for not implementing a BSC will provide practitioners with the necessary information to develop BSC tools that work for a municipal government

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.037
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.078
Threshold uncertainty score0.563

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.037
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.013
Science and technology studies0.0060.003
Scholarly communication0.0050.001
Open science0.0020.003
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.038
GPT teacher head0.285
Teacher spread0.248 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations5
Published2018
Admission routes2
Has abstractyes

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