Abstract

The balanced record (BSC) was introduced in 1992 by Kaplan and Norton [1] to supply a framework for choosing multiple performance measures targeted on crucial aspects of business Kaplan and Norton developed the BSC to supplement money measures with in operation measures orientated toward customers, internal processes, learning and growth activities [1,2]. Although originally the BSC was designed for the non-public sector, later Kaplan and Norton [1] urged its application to the not-for-profit and public sector, including Municipalities [3]. The BSC was promoted as a tool to develop strategy management, linking ways and performance indicators [4]. Although some experiences of BSC in Municipalities’ Organizations exist, [5-8] but have not been Performed analysis of the implementation process, for Greek Municipalities (G.M.).