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Strategy and performance management: garden designs to improve the line of sight Logo cima

  Alasdair Macnab, Chris Carr & Falconer Mitchell |   Free |   CIMA |   2010 |   Thought leadership

This project investigated whether a strategy framework such as the Balanced Scorecard (BSC) (linked to a Performance Management System (PMS)) compared to a more standard model of strategic planning would improve focus and research output by botanic gardens worldwide. The focus of the project shifted as the opportunity arose to develop an objective costing system linked to the related PMS which allowed the researchers to posit that the BSC framework could provide a more effective contribution to governance. The research output was based on an in-depth case study at the Royal Botanic Garden Edinburgh (RBGE) employing documentary analysis and action research techniques.

Topics covered:
  • Management accounting: Business: Strategy, Advanced

1 Comments/Reflections

Justin Farman

Justin Farman Nov 2018

BSC is one of many good starting structures to understand what a business is, direction, and allocation of resources, to achieve more and better.