L'Utilité de la Balanced Scorecard (BSC) dans l'Évaluation des Stratégies de Financement à l'Ère de la Numérisation des Ètablissements Publics

Abstract

This article explores the central role of the Balanced Scorecard (BSC) in assessing funding strategies within public institutions in the age of digitization. We first dive into the key concepts of the BSC, highlighting its usefulness as a tool for analyzing and measuring financial and operational performance. BSC offers a comprehensive framework for translating an organization's vision and strategy into concrete indicators, thereby facilitating informed decision-making. At the same time, this article highlights the major theoretical challenges posed by digitization for public institutions. The transition to digitalization has profound repercussions on financial management, the adjustment of strategies, and the response to the growing expectations of citizens and stakeholders. In this context, adapting financing strategies becomes crucial. BSC, as a measurement and evaluation tool, is proving to be a valuable ally for public managers, enabling them to monitor performance, identify areas requiring improvement, and adjust financial resources accordingly. The research methodology of this paper is based on an in-depth documentary analysis of scientific literature, relevant government reports, and data from national and international organizations. In conclusion, this paper aims to enlighten public decision-makers and managers on the importance of BSC in improving funding strategies in the digitization era. It offers informed perspectives and concrete recommendations, based on a solid literature review, to contribute to effective financial management and the successful adaptation of public institutions in this ever-changing context.