1.
Background
Like in the other countries of
Central and Eastern Europe e-Government in Bulgaria is seen as an
important component of information society development and corresponds to
one of the main development priorities of EU. In striving to fulfill the
EU accession criteria and to adopt the EU regulatory framework, Bulgaria
has been able to accelerate administrative reform concurrently with its
preparation for EU membership. This reform outlines the need for citizen-centered
administrative services and is a major driver for taking practical steps
in e-Government development in Bulgaria.
In December 2002 the Council of
Ministers adopted the E-Government Strategy of Bulgaria. The Strategy was
developed in close cooperation with all stakeholders in e-Government –
citizens, businesses, academic institutions, government and non-government
organizations and the donor community. It reflects their vision on the
modernization of state administration in accordance with the current
assessment of realities in the country. The Strategy structured and
accelerated the process of e-Government development in Bulgaria.
The e-Government Strategy has
long-term significance for the highest governmental and political levels
and provides guidelines for outlining various specific current and future
projects for development of e-Government. The objectives, principles, and
priorities defined in this document are applicable to all related
projects.
The implementation of the strategic
objectives is focused on the introduction of services, which will save
time and efforts to citizens and business and will bring down the
administrative barriers, and ultimately will accelerate economic and
social development.
Some complexity was brought in by
the interdepartmental nature of the e-Government process which is managed
on a national level by an Interdepartmental Task Force under the Council
for Modernization of the State Administration, while the operational
management is performed by the Minister of the State Administration. At
the time when the Strategy was adopted there were more than 50 ongoing
e-Government-related projects executed by different ministries and
administrations that had to be synchronized.
One of the most important
requirements to the system was to provide decision makers with the
opportunity to have immediate access to current information and without
having to wait for the preparation of the next progress reports, which
makes their support for and participation in the planning and
implementation of e-Government more efficient.
The need for a system to support
the change management process was also identified. When something changes
at the strategic level, it requires corresponding changes and
reengineering to be made at the other levels and vice-versa. Another
requirement is to keep comprehensive history of the change process. The
high level decision-makers and operational managers must be able to follow
the logic of change, and hence have increased motivation to implement it.
Sharing of information and
establishment of horizontal information links is an important factor for
beneficial cooperation and successful team work. Therefore, there was a
need for a system which would ensure that every user can enter additional
information and provide comments on indicators and objects involved.
2.
Why balanced scorecard
The idea for the implementation of
a strategic Management Information System (MIS) to support the process of
e-Government strategy implementation crystallized during the preparation
of the Bulgarian e-Government Progress Report. It is based on some
preliminary research done by the Coordination Center for Information
Communication and Management Technologies in cooperation with Information
Services Plc. Finally, the Balanced Scorecard (BSC) methodology (Norton D.
& Kaplan R.) was selected because it ensures the appropriate logical model
that translates the strategy into operational terms. BSC also provides the
appropriate interface for different types of users: from the highest
strategic level to the very operational level in every single
administration included in the process.
The successful functioning of
e-Government is possible only through mutual collaboration of
administration, citizens and businesses on all stages of its realization –
from definition of vision and priorities to conceptualization and
implementation of particular services. It was recognized that a BSC-based
MIS can make the e-Government implementation process transparent and can
provide detailed information for efficient participation of citizens and
businesses in the e-Government by publishing the key indicators on the
web.
The team had to find a way to
provide access over the Internet to properly structured information
concerning:
§
Strategies and objectives declared
§
Models used and analyses performed
§
Forecast of the technological development process and the results of the
“Foresight” initiative
§
Performance measurement and management.
Now software market offers various
effective solutions for each of the topics above, but few of the solutions
provide full and integrated spectrum of successful strategic management
tools. During the stage of different strategies, action plans and policy
papers creation different software, suitable for the specific case was
used. However, as a result of discussions and mutual agreement between
stakeholders and for the sake of complete solution development the
Balanced Scorecard methodology and corresponding software application were
chosen.
We believe that combination of
suitable methodology such as the Balanced Scorecard and an appropriate
software application is one of the best instruments to open information
over the Internet for all groups of persons and organizations involved in
the e-Government implementation process. Moreover the information that
will be subject to wide publicity must be structured in a way that enables
clear definition of strategic objectives, relationship between objectives,
key performance indicators, projects and initiatives as well as resource
provision and allocation. The information must be structured in a way that
enables benchmarking of actual data against plans, comparison of current
status of the e-Government implementation in Bulgaria versus the process
in other countries. And last but not least – the information must give
stakeholders the opportunity to participate in future development
discussions, planning, and improvement. Stakeholders’ involvement is a
guarantee for obtaining effective feedback with regard to the necessary
and desired service quality level and the cost-effect ratio that will be
generally accepted.
The strategic map defined according
to BSC methodology provides different views of the strategic objectives
and logical links between them. The relationship between strategy
components is used to identify the key performance drivers that, taken
together, chart the path to successful outcomes as seen through the eyes
of the stakeholders – employees, customers, society. The correct linkage
and grouping of the objectives is of critical importance for successful
strategic management since the correctness of the Strategic map model
influences the quality of management process. Moreover the strategy map
shows the road that has to be passed for effective fulfillment of the
strategy and for the continual improvement.
3.
The pilot project
Balanced Scorecard is a proven
management tool in many large multinational corporations (Siemens, AT&T
Canada, BMW, Siemens, Cigna, Du Pont, Mobil, etc.). There are a few BSC
implementations in public sector too (City of Charlotte, North Carolina –
USA, The May Institute Inc, The United Way of Southeastern New England,
U.S. Department of Defense, U.S. Department of Veterans Affairs,
Procurement Division in the U.S. Department of Transportation, etc.). In
Bulgaria the Balanced Scorecard implementation starts as a pilot project
for the e-Government Strategy management process and if it proves
successful, it can be extended to cover the whole Strategy for
modernization of the state administration.
The main purpose of the management
information system for e-Government strategy implementation is to support
the managers and experts from the State Administration during the process
of decision making with the help of reliable monitoring and strategy
management tools.
“The Government of The
Republic of Bulgaria will provide modern and efficient governance, while
using the means of contemporary information technologies in order to meet
the real needs of citizens and businesses at any time and any place”
is the
vision statement of the Strategy.
The mission of the Government is
decomposed into three strategic objectives, which in turn are presented by
a set of objectives, included in the management model.
The Strategic map consists of four
perspectives that, according to the Balanced Scorecard methodology and for
the purposes of the project, reflect the viewpoints of all groups of
stakeholders.
§
Management and development - reflects the viewpoint of
employees and operational managers in State Administration, who are
actively involved in the improvement of administrative services. It
outlines different opportunities for their professional development and
training, focused on the establishment of new organizational culture. This
perspective stands in the foundation of the strategic map. Various
activities, such as planning, creation of new organizational culture,
leadership support, employee motivation and training are included.
The perspective
embraces objectives such as Personnel
Development and Motivation, Professional Skills Enhancement, New
Organization Culture and Philosophy Adoption.
§
Business
processes - reflects the operational managers' view on the practices,
procedures and functions that must be implemented in the State
Administration. Special significance is given to business processes, whose
assimilation and implementation is of key importance to the successful
achievement of planned initiatives. This perspective also provides for
development and implementation of standards, rules and procedures for
inter-institutional cooperation, as well as means and technologies for
their practical use. Objectives, included in the perspective are
Information Integration, Identification and Information Security,
Communication and Collaboration between Institutions, etc.
§
Services and users (Public services consumers) –
reflects the viewpoint of citizens and businesses on the services offered
by the State Administration. It is focused on the citizens' and
businesses' expectations and requirements about the quality and
accessibility of administrative services. The objectives, included in the
perspective, outline the State Administration's mission and vision, aimed
at serving the public interest through providing the largest number of
services of the highest possible quality using modern information
technologies.
Objectives assigned to this perspective are Consumer Satisfaction,
Provision of Public e-Services, and Decrease of Citizens’ and Businesses’
expenses for Public Services.
§
Transparency and dialogue among stakeholders - covers citizens' and firms'
desire to be involved in the public dialogue, as well as the
presence of transparency and clarity in the
various activities and processes, performed by State Administration. Its
frame of reference is outlined by the
ability of citizens and businesses to exert structured involvement and
control over the process of establishment and delivery of administrative
services, as well as the capability to use channels for access to the
administration.
The order and the direction of the
cause-and-effect relationships between the objectives in the Strategic map
depends on the prioritization of the perspectives.
High quality service for State
administration “customers” is of highest priority as well as a main
prerequisite for transparency and public dialogue. The order of
perspectives in The Strategy map depends on their significance for the
State administration’s mission and vision fulfillment. Transparency
and dialogue between stakeholders comes in first place, followed
by the perspective Services and users. The clarity and
transparency in the State administration, as well as the motivation of
citizens and firms to participate in the state governance may be achieved
by provision of high quality and highly accessible administrative
services. Citizens and businesses may be stimulated to take advantage of
the access channels that the State administration provides for them, if
they are open, clearly indicated, low cost, and offer shorter service
completion terms.
Service and users
perspective is followed by Business processes perspective.
For provision of high quality services, that satisfy consumers’ needs and
requirements, the Administration must persist with the initiative for
improvement and modernization. Higher quality and effectiveness of
business processes, activities and functions, executed by public
institutions is a prerequisite for higher quality of the end product
(administrative services) and for customer satisfaction. Through this
perspective (Business processes) much attention is paid to the
“Administration-to-Administration” relation, outlined in the e-Government
strategy. The progress of Information Technologies, as well as their
effective usage by the State administration, is another prerequisite for
administration’s enhanced activity and business process optimization.
Management and development
perspective is placed in the foundation of the Strategy map. The
objectives that belong to this perspective influence directly the
objectives that are included in the Business processes
perspective. The availability of qualified and motivated staff as well as
leadership commitment to the process of modernization and improvement is a
precondition for administration’s functional effectiveness and quality.
Implementation of modern technologies and adoption of best practices in
the internal business processes, depends to a large extend on the employee
qualification, perceptions and search for new knowledge and skills
improvement. The entire process of renewal and development would be
impossible without leadership support and vision on the need for
improvement, resource supply and provision of appropriate work
environment.
To clarify the dependencies between
objectives, concrete cause-and-effect linkages between objectives are
defined.
Figure 1: Strategic map model, with
all the perspectives, objectives and cause-and-effect relationship of
Bulgarian e-Government strategy implementation
One of the most important purposes of
the model is to provide feedback to the state decision makers as a result of
their actions and decisions and to support the strategic control, i.e. to
answer the question weather they do the right things.
The answer to another important
question – whether they do the things right, is given by the consistent
monitoring and analysis of the key performance indicators used by the
management system.
Key performance indicators (KPIs)
define the degree of objective accomplishment quantitatively. Every
objective is measured in a different way. That is why a specific measurement
model is defined for every single objective. Models include common and
specific elements. Specific elements are indicators (called “analysis
options”) and dimensions that enable multidimensional data analyses. Common
elements are functionalities as calculations, benchmarks, forecasting and
information sharing.
To explain the essence and benefits
of objectives’ measurement in detail the model for “Public services online
provision” objective will be used. According to that model the government
will provide online all basic services for citizens and firms, defined by
the eEurope initiative of the European Commission as well as some additional
services, listed in the e-Government
Action Plan by year 2005.
Figure 2: The Measurement model for
“Public e-services provision” objective
The graph shows actual values (bar
chart - solid colors), planned values (lines) and forecast values (bar chart
– fading colors) of per cent of basic public services available online –
blue for services designed for citizens, green for services designed for
businesses.
The choice of measures for each model
is one of the most challenging parts in the management information system
design process. The key to developing effective measures is to identify
those factors that have direct correlation to the desired results. In this
case indicators had to observe some requirements – to provide a complete,
accurate, and true picture of performance, to be readily available, to be
meaningful, the data has to be gathered periodically and on a regular basis
and of course the set of measures needs to be balanced - to have selected
leading and lagging indicators. Some of the indicators included in the
system are gathered from sources in the State administration. Others are
derived from end user surveys. Combination of internal and external data
sources is one of the guarantees for a balanced selection of indicators.
Dimensions are another important
aspect of data utilization. Dimensions are the items by which data can be
monitored and analyzed in a more detailed and meaningful manner. Dimensions
in the example above are Services, Suppliers and Sub-suppliers, which means
that the per cent of basic public services available online may be examined
across public service or across supplier that provides such services.
Dimensions allow comparison between different members and examination of
information at different levels.
Figure 3:
Comparison of basic public services availability online
Dimensions that are used by the
system enable decision makers to recognize the difference between
indicators’ values across different levels and dimension items, which
guarantees thoroughness and detailed monitoring of the particularities of a
complex and large-scaled process such as e-government implementation. With
the aid of the multidimensional analysis experts can detect the core reasons
for a positive or a negative result and can give an appropriate and
facts-based explanation. The multidimensional analysis helps decision-makers
answer questions like “when”, “where”, “who” and “why”.
A set of common elements is included
in the measurement models to ease experts and state officials in the process
of decision making. These elements are:
§
Colour-alarm status – for faster and
intuition based user direction towards objectives with different performance
status – unacceptable (red), marginal (yellow) and acceptable (green). The
status of the objective fulfilment is determined by comparison between
actual and benchmark data and gives information to the users whether a given
objective is attained as planned.
§
Predefined calculations – facilitate
quick data processing. Parallel presentation of actual and benchmark data
helps users identify differences and deviations. Predefined calculations –
percent of plan, variation, etc. allow users to identify and to analyze
concrete values and to make better precise conclusions.
§
Benchmarks – comparison between
indicator values and accepted standard values supports better assessment and
helps for more precise diagnostics of the current status of the e-government
implementation process.
§
Forecast – one of the most popular
decision-support techniques. Applies different forecast methods for trend
analysis and helps managers to predict future and undertake appropriate
actions in the present.
§
Relation of the management information
system to the e-Government Action Plan – second group of KPIs is added to
objectives’ measurement models. These KPIs are Initiatives. Initiatives are
another type of indicators and provide different kind of information to the
decision makers. The purpose of these initiatives is to detect percentage of
completion and costs for all the projects undertaken as to make the
fulfilment of objectives possible. Dimensions assigned to these indicators
are “Projects” and “Units responsible”. Items of “Projects” dimension will
be all projects, listed in the e-Government Action Plan. Items of “Units
responsible” dimension will be public administrations responsible for
projects’ realization process. The option for projects’ execution monitoring
that is given to the decision makers allows them to report on the current
status of the e-Government implementation in Bulgaria and to take decisions
related to future development.
4.
Lessons learned
Building an appropriate Balanced
Scorecard model for the e-Government Strategy management was a true
challenge for the team.
It was clear from the very beginning
that the project needed an owner – a structure or a person to undertake the
process from users’ side. The Coordination Center proposed The State
administration directorate at the Council of ministers to be the initial
project owner. Such a solution turned out to be the most appropriate one
since the Directorate played the leading role in collecting and
disseminating data necessary for the functioning of the system. Moreover,
the staff and especially the Head of the department had the necessary
knowledge and experience in areas such as strategic management and
performance measurement. Most valuable result of this arrangement was the
fact that the people in the Directorate truly realized the need of such a
system.
The logical model of the system was
outlined on the basis of the IT take up readiness survey of the State
Administration. During the design stage the team investigated the Balanced
Scorecard methodology requirements and adapted the model to reflect the
e-Government strategy.
According to the BSC methodology, a
Strategic map had to be created to describe the process of strategy
implementation presented through better defined objectives. To build a
proper Strategic map model, the objectives had to be selected properly,
placed in the appropriate perspective categories and interlinked by
cause-and-effect relationships. The selection of objectives was made by the
team with the guidance of the Head of the State administration directorate.
Not all of the objectives cited by the e-Government Strategy were included
in the Strategy map. The main principle of objectives’ selection was their
applicability to a complete and thorough model.
Another challenge at this stage of
project development was to set the directions of cause-and-effect links. The
links between perspectives were obvious because the generally accepted model
for a Balanced Scorecard implementation in the public sector was available.
The team was faced with the task to interlink the objectives in such a way
as to show how the fulfillment of one objective influences the fulfillment
of the other objectives and the strategy as a whole.
Next steps in building a balanced
scorecard model were to select key performance indicators, to appoint data
sources, to determine data gathering frequency, and to select measurement
units and analysis options.
Two types of indicators were included
in the system to provide a balanced model. Facts-based indicators exist
actually and unquestionably, e.g. number of employees who have passed
qualification training, number of digital signature certificates issued to
Administrative units, percentage of basic public services available online,
etc. Subjective indicators are based on the judgment of experts and heads of
departments in the State administration e.g. one-stop shop provision level,
level of inter-institutional coordination in the process of integrated
public services provision, level of e-government commitment of
administrative units, etc. Such indicators were evenly distributed between
the “inner” and the “outer” perspectives.
Providing data for objective
measurement was another challenge. Different information sources had to be
revised, data to be extracted, transformed and properly loaded into the
system. A great variety of data had to be unified and adapted in advance. It
took some time because of the non-automated process of data gathering and
transformation and the absence of a common data base for all indicators.
The frequency of data gathering was
determined to be annual and semi-annual. This periodicity was approved by
both the workgroup and the Head of The State Administration Directorate. A
provision for shorter frequency (quarterly and even monthly) was made, if
needed in the future. The shorter terms of gathering data gives better
opportunities for making detailed and value-based data monitoring and
analysis.
The measurement unit types approved
at the indicator design stage were “number”, “percent” and “level”. Number
was used for “natural” and “absolute” scale measurement, percent - for
relative measurement, and level – for experts’ and managers’ subjective
rating.
An important part of the Balanced
Scorecard model design is the definition of benchmark values. Generally,
some of the benchmark values are plan-based or budget-based, competitive
values or average values in the branch. In the management information system
for e-Government strategy implementation two benchmark values were selected
– plan-based values and previous year values. Although well defined, there
is still no benchmark data provided for the system. Benchmarking is one of
the areas, which needs further development.
During design and implementation
stages of the management information system for e-Government strategy
implementation in Bulgaria the team learned that:
§
Involving system users and
owners is of crucial importance because the system is designed to support
their own work;
§
Data sources and data frequency
gathering must be planned in advance;
§
Balanced efforts must be devoted
during both of the stages – the design and the implementation;
§
A full, detailed and thorough
examination of the model must be conducted as to provide for management and
decision support features;
§
Continuous improvement and
strategic control of the system application and suitability as well as
adaptation towards the constantly changing conditions of the social and
political environment must be observed.
5.
A step forward
If a pilot
project like this one is not developed to its full potential and actual
deployment, the project remains just a good theoretical example of how
definite ideas and conceptions could be possibly used in a future indefinite
moment. What is of much importance for the project now is leadership support
and investment of endeavors and resources for its expansion.
One of the
initiatives that can be undertaken with little expense of time, money and
efforts is granting access for the general public to the management
information system. The decision proved more than useful and suitable for
three main reasons. First reason is the technical convenience of the
“opening” which results from the web-based nature of the system. The system
initially was developed so that users and decision-makers from the State
administration to be able to access it over the Internet. The web-based
nature of the system gives them freedom of access whenever and wherever they
want and so are the rest users – citizens, companies and all e-government
stakeholders. Today every person or organization that is interested in the
e-government progress in Bulgaria is able to open the system and to get
acquainted with the situation. Access rights are granted through
corresponding username and password which are announced in the welcome page.
Users are not left alone in the quest because the necessary documentation
(“System’s model description” and “User’s guide”) is created and published
in order to make the use of the system more convenient and easy for them.
This initiative would not have been carried out without the explicit
permission of the Head of the State administration Directorate at the
Council of Ministers. This permission is the second reason in favour of the
correctness and timeliness of the initiative. The readiness to open the
system for wide public access is a demonstration of good will towards making
state decisions more transparent and warrantable. Strategic map is a good
example of the consecution and the straightness of the idea of e-government
implementation. It shows how the units responsible plan to execute the
strategy and to measure the “speed” of the process – by walking a premarked
road, formed by a set of interrelated objectives and projects and by using a
precise combination of measures, the values of which are also clear enough
for the wide public’s estimation.
Public access to
the system demonstrates not only a good will to uncover the decision-making
processes in the administration but also administration’s will to uncover
itself. There is an option in the system with the help of which stakeholders
can check up what administrative unit, structure or person is responsible
for a definite objective completion and what kind of actions they intend to
undertake in order to keep a good trend or to prevent unwanted consequences.
These actions, at a later phase of the implementation, can change their
place in the system by becoming official projects. Thus, stakeholders,
represented by citizens, business, NGOs and donors can receive up-to-date
information (if loaded often and at proper time intervals) about what
projects have been undertaken, what terms have been appointed and how much
did they cost to the state. Such kind of accountability is a prerequisite
and an element of the so-called and often used term “transparency of the
government process” and the e-government initiative itself is among other
things another transparency campaign.
Speaking of
transparency and involvement, one cannot miss the participation issue. This
is the third reason for undertaking the “open access” initiative. With the
management information system being published on the Internet with free
access granted to the general public, all parts concerned could express
their opinion on the subject. Community can share its attitude towards the
“status” of the e-government process, e.g.
objectives’ stage of completion, KPIs values,
targets, terms, projects, costs etc. Having data at disposal and monitoring
the condition of different e-government aspects, people can freely criticize
or encourage ruling circles about initiatives undertaken or ignored. They
also can signal for trends (opportunities or
threads) in the e-government process that state
administrators cannot notice because of the different views of the two
groups. Citizens and business can stress on issues they find significant and
this is important for the administration because state managers need to know
in what direction energy and resources must be focused.
Another aspect
of taking into consideration public’s opinion is the logical model of the
system. A well-structured model is a guarantee for better strategic
management and objectives’ fulfillment. When more viewpoints are reflected
in the logical model, then it is more probable that this model is closer to
the actual situation. If end users disagree or have different thinking with
regard to the model (order of perspectives, cause-and-effect linkages, KPIs
selection or targets set) than perhaps a revision of the model is needed.
Similar to the e-government process assessment, people are encouraged to
share their opinion upon the model. They are free to do this in the sectors
for assessment and collaboration.
6.
Conclusions
The pilot project showed that
Balanced Scorecard approach can be applied successfully not only for
enterprises but also in public administration. The system could be extended
to cover processes of modernization of the state administration in
accordance with the Good Governance principles. This is one of the
initiatives undertaken by the State Administration Directorate at the
Council of Ministers. Few months after the implementation of the web-based
management information system the Head of the Directorate started a project.
The purpose of this new project was to select a set of indicators, or as
they call it “system of measures” to estimate the process of modernization
of the state administration. This initiative is a logical continuation and
is worth undertaking for two main reasons. First, there is a methodological
link between e-government process and the process of modernization of the
state administration. Second, the performance measurement component is
common for the both systems.
E-government initiative in Bulgaria
is part of the State Administration Modernization Strategy and the
corresponding action plan. This connection is expressed even at organization
level – one of the working groups in the State administration modernization
council, whish is directly subordinate to one of the vice-premiers is the
“E-government and administrative services” working group. Taking into
consideration the methodological and organizational relationship between the
initiatives a question rises: is it possible and how these two systems of
indicators can be incorporated.
The integration of the systems is
completely possible and executable. However before the integration few tasks
must be carried out. These tasks originate by the particularity of the
integration, which must be performed at two levels – methodological and
physical (or technological).
At the methodological level the
points of intersection between the e-government strategy and the State
administration modernization strategy must be found. A Large Balanced
Scorecard Strategy map model must be invented in order to embrace the
objectives from the two strategies. The general strategic map is not a
“mechanical” sum of set of objectives, neither is a sum of indicators set.
Thorough analysis of objectives’ and KPIs’ definition and meaning must be
performed, so that the logical interlink to be put into place. New strategy
map model must be designed, in which objectives and measures are logically
bound.
The second level of integration is technical and affects the
unification of different sources of data. If the two systems of indicators
are to be united in a general management information system for strategic
management of state modernization process than data must be pulled out by a
common pool. At the beginning this can be performed gradually, e.g. building
a common (central) data base which would gather information from different
sources whose number will grow with time. The physical connection between
the central database can be performed, if data format standards are defined
and if different institutions work together to make the integrated system
functional. The final result of all parts’ endeavors would be an integrated
information system, which undoubtedly would be organizational and
technological step forward for the mаnagement
process in the Bulgarian State administration.
Technologies for implementation of
BSC in state administrations are readily available. The main success factor
is the leadership of decision makers at all levels. It is important for them
to understand how the MIS/BSC helps them to perform their daily duties
better.
The implementation of the MIS/BSC
strengthens the civil society. It gives citizens access to information about
the goals of administrations, their actions to meet these goals and to the
results of these actions. In this respect one can consider the system as a
step forward toward building an information society.
References
-
Kaplan R.S., Norton D.P.
(2001), “The Strategy Focused Organizations”, Harvard Business School
Press, p.9-15
-
“What is the Balanced
Scorecard”, [online], The Balanced Scorecard Institute,
http://www.balancedscorecard.org/basics/bsc1.html
-
Rohm, H (2002), “A balancing act “,
Performance management in action, Vol 2, Issue 2, p.2-3
-
Bertelsmann Foundation Publishing
House (2002), “Balanced e-Government”
-
“Scorecarding for the public
sector”, [online], Cognos, 2004
-
http://www.cognos.com/solutions/ps_scorecarding_final.pdf
-
E-Government Strategy of Bulgaria –
www.ccit.government.bg
-
Strategy for Modernization of
the State Administration of Bulgaria -
www.ccit.government.bg
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