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Technical

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. (PDF 5MB)

Topics covered:
  • Management accounting: Technical: Management reporting & analysis: Performance management, Advanced

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