Shaping the balanced scorecard for use in UK social enterprises
Shaping the balanced scorecard for use in UK social enterprises
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制定英国社会企业使用的平衡计分卡
DOI：
10.1108/17508610580000706
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发表时间：
2005
影响因子：
2.1
通讯作者：
A. Somers
中科院分区：
文献类型：
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作者：
A. Somers
目的 – 开发和应用社会企业平衡计分卡 (SEBS) 作为修订后的平衡计分卡技术，用于评估英国社会企业。 设计/方法/途径 – 该研究涉及探索平衡计分卡在英国社会企业中的潜在主流应用，以了解这一过程如何显示社会企业发展、实施和跟踪其社会驱动战略绩效的方式。描述了 SEBS 的开发及其在试点培训计划中由 12 家社会企业进行的测试（2004 年 8 月至 2004 年 12 月）。调查结果 – 结果表明，SEBS 在以下方面改变了参与者对其组织的看法： 提高了员工对其组织作为企业的了解；作为社会企业业务规划工具的实用性； SEBS 与英国现有的 Investors In People 质量认证计划完美契合； SEBS 的力量是一种有效的手段...
Purpose – To develop and apply the social enterprise balanced scorecard (SEBS) as an amended balanced scorecard technique for use evaluating UK social enterprises.Design/methodology/approach – The study involved exploring the potential mainstream application of the balanced scorecard in UK social enterprises to learn how this process show the ways in which social enterprises can develop, and implement and track the performance of their socially driven strategies. Describes the development of an SEBS and its testing by 12 social enterprises in a pilot training programme (August 2004‐December 2004).Findings – The results indicated that the SEBS had changed participant views about their organizations in terms of: increased employee understanding about their organization as a business; the usefulness as a business planning tool for social enterprises; the natural fit of the SEBS alongside the existing UK quality accreditation scheme of Investors In People; the power of the SEBS to be an effective means to eng...