Instructional Case: WorkSource Enterprises: How the Board of Directors Monitors Performance
In: Issues in accounting education, Band 14, Heft 3, S. 423-449
ISSN: 1558-7983
This brief case provides an opportunity to design a Balanced Scorecard (BSC) or similar report for top management of a not-for-profit, service organization. The case contains sufficient data to permit calculation of some of the likely BSC measures. It can be used in any undergraduate or graduate course, provided students previously have studied BSC or its equivalent. The entity in the case is a multi-divisional, charitable organization that provides job training for disabled persons. The entity's divisions include business enterprises that employ the disabled and nonrevenue-generating functions such as administration and placement.