Written by Marc Oliveras

Article 3, Volume 4 Issue 1

Proposal to Implement the Balanced Scorecard in a Non- profit Organization

Patrícia Rodrigues Quesado, João Carlos Fernandes Branco and Fernando Jorge Rodrigues

DOI: 10.26595/eamr.2014.4.1.3


In this paper we aim to develop a Balanced Scorecard (BSC) model for a nonprofit organization whose activity focuses on the teaching of chess. In order to answer the research question, we have carried out a qualitative research based on the case study. Our study is characterized by a descriptive analysis. The results allow us to conclude that the BSC is a tool that will allow to define the strategy in a clearer and objective way, allowing a greater awareness of the importance of an internal organization that allows to reach the defined objectives through a set of initiatives. The study presents a contribution to the current state of knowledge, since we seek to provide the organization with a management tool that allows to measure its performance and the value it adds to society and to outline a consistent and sustainable long-term strategy. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.


  • Balanced scorecard
  • Management accounting
  • Management control
  • Non-profit organizations


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