{"id":74494,"date":"2005-10-06T00:00:00","date_gmt":"2005-10-06T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/hacia-la-gestion-estrategicaen-la-administracion-local-el-balanced-scorecard\/"},"modified":"2005-10-06T00:00:00","modified_gmt":"2005-10-06T00:00:00","slug":"hacia-la-gestion-estrategicaen-la-administracion-local-el-balanced-scorecard","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/hacia-la-gestion-estrategicaen-la-administracion-local-el-balanced-scorecard\/","title":{"rendered":"Hacia la gesti\u00f3n estrat\u00e9gicaen la administraci\u00f3n local: el balanced scorecard."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ana Yetano Sanchez  De Muniain <\/strong><\/h2>\n<p>Las entidades p\u00fablicas de los pa\u00edses occidentales est\u00e1n sometidas a una creciente presi\u00f3n para mejorar la rendici\u00f3n de cuentas ysatisfacer principios de transparencia y confianza de los ciudadanos en la administraci\u00f3n, mejorando el rendimiento y eficiencia delas mismas y la calidad de los servicios p\u00fablicos. Las administraciones locales son las entidades p\u00fablicas m\u00e1s cercanas al ciudadano,lo que genera una presi\u00f3n mayor hacia la mejora de la prestaci\u00f3n de servicios. El objetivo de esta tesis doctoral es analizar el uso desistemas de gesti\u00f3n estrat\u00e9gica por parte de administraciones locales y c\u00f3mo modelos desarrollados en el sector privado, como elbalanced scorecard (bsc), pueden ser adaptados para recoger las particularidades de una entidad local.A pesar de la necesidad percibida de implantar sistemas de gesti\u00f3n estrat\u00e9gica en el sector p\u00fablico (pointer &#038; streib, 1999b, 2005), elproceso de implantaci\u00f3n en s\u00ed mismo no ha recibido una gran atenci\u00f3n en la literatura acad\u00e9mica. Sin embargo, en muchos casos,los fallos son debidos a un inadecuado proceso de implantaci\u00f3n. Por ello, analizamos tanto los factores del cambio, como lasventajas que un sistema de gesti\u00f3n estrat\u00e9gica puede ofrecer a una entidad local.Entre las diferentes iniciativas estrat\u00e9gicas de gesti\u00f3n se encuentra el balanced scorecard (bsc). Un bsc implantado con \u00e9xito noes s\u00f3lo un conjunto de indicadores clave de gesti\u00f3n , sino tambi\u00e9n un proceso de cambio (bush, 2004). El bsc refleja la visi\u00f3n y laestrategia de la entidad a trav\u00e9s de una serie de indicadores financieros y no financieros &#8211; de clientes, de procesos internos, deaprendizaje y crecimiento -. Revisaremos la estructura del bsc conforme a dichas particularidades, comenzando por los conceptosmisi\u00f3n, visi\u00f3n y estrategia, mostraremos c\u00f3mo organizar las perspectivas en una administraci\u00f3n local y analizaremos susimplicaciones en dicho contexto.La parte emp\u00edrica de la tesis se divide en dos cap\u00edtulos. El primero de<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Hacia la gesti\u00f3n estrat\u00e9gicaen la administraci\u00f3n local: el balanced scorecard.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Hacia la gesti\u00f3n estrat\u00e9gicaen la administraci\u00f3n local: el balanced scorecard. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ana Yetano Sanchez  De Muniain <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 10\/06\/2005<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Lourdes Torres Pradas<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Antonio Gonzalo angulo <\/li>\n<li>salvador Carmona moreno (vocal)<\/li>\n<li>anders Gr\u00ed\u00b6nlud (vocal)<\/li>\n<li>jan Val helden (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ana Yetano Sanchez De Muniain Las entidades p\u00fablicas de los pa\u00edses occidentales est\u00e1n sometidas a una creciente [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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