Scoreboard—Managerial Accounting Instrument – Prerequisites for its Implementation in Public Cultural Institutions

Public institutions, according to their defined legal framework, have attributions regarding the management of public resources for the achievement of certain objectives of public interest. The first question public managers should ask themselves is how to manage public resources more efficiently in order to satisfy general social needs and to obtain a high performance level, providing an efficient functioning of the system which the public institution is part of as well. The source of this research is the authors’ interest for the control of the organizations in the cultural field, which lead to the formulation of the following practical questions: which are the proper instruments for the control of such organizations? In this research we have investigated the specialized literature in order to redefine the concept of scoreboard. We have also performed a critical analysis as for the advantages and disadvantages existing in the use of the scoreboard in public cultural institutions of Romania