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Organizations in today's extremely competitive environment need to devote significant time, energy as well as human and financial resources to the measurement of their efficiency, in order to increase their profit, reduce costs, better plan their assets and manage their budgets, as well as to improve budget controls and risk assessment. Therefore, they need performance models, including the Balanced Scorecard. Primarily intended for profit organizations, the Balanced Scorecard is today used in the public sector, as well. This paper presents the research into the utilization of the Balanced Scorecard in the public sector, examining whether the performance of higher education institutions may be improved by the design and utilization of the Balanced Scorecard model. Key words: Balanced Scorecard, financial management and control, public sector Organizacije, u danasnjem, iznimno konkurentnom okruzenju, trebaju posvetiti znacajno vrijeme, energiju, kao i ljudske te fnancijske resurse mjerenju svoje ucinkovitosti, kako bi povecale proft, smanjile troskove, bolje planirale svoju imovinu i upravljale budzetima, ali i unaprijedile budzetsku kontrolu i procjenu rizika. U tom su smislu potrebni modeli organizacijskih performansi, sto ukljucuje i uravnotezenu tablicu rezultata (Balanced Scorecard). Iako je, prvenstveno, namijenjena proftnim organizacijama, ova se metoda danas koristi i u javnom sektoru. U ovom se radu predstavlja istrazivanje koristenja uravnotezene tablice rezultata (Balanced Scorecarda) u javnom sektoru, pri cemu se analizira mogu li se performanse institucija visokog obrazovanja unaprijediti dizajniranjem i koristenjem modela uravnotezene tablice rezultata (Balanced Scorecarda). Kljucne rijeci: uravnotezena tablica rezultata (Balanced Scorecard), fnancijski menadzment i kontrola, javni sektor, 1. INTRODUCTION The Balanced Scorecard is one of the most advanced and comprehensive business models currently used. It measures the efficiency of the most important factors affecting business success. Positive [...]

The purpose of this study was to determine sport management faculty members' perspectives on the merit and applicability of the midcareer faculty development model proposed by Baldwin and Chang (2006). Thirteen associate and four full sport management professors participated in semistructured interviews. An inductive analysis was used in the development of categories. The results showed positive support for the model and revealed reflection and assessment as important. The participants supported recognition as a form of reinforcement, but felt it should be individualized. The suggestions can assist administrators in developing mid-career mentoring and professional development programs., Higher education faces many challenges today, such as budget reductions, faculty and staff furloughs, and the elimination of academic programs. According to Lumpkin (2009), 'the challenges facing higher education may [...]

The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees' jobs. The quality of IIS implementation statistically significantly and positively influenced changes related to data collection and internal reporting. In the segment of budgeting, the quality of implementation of specialized budgeting software had significant and positive influence. The only negative correlation found was the one between the uncertainty of business environment and adoption of modern accounting techniques. Findings from this study provide unique insight into effects of IIS implementation in Croatian firms and can be used by different stakeholders. Firms and IIS vendors should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in management accounting practices. Providers of accountant's education should consider the fact that contemporary IIS systems' environment calls for development of additional skills in the area of information technology, business processes and business communication. Keywords: management accounting, management accounting change, integrated information systems, Croatia Glavni cilj ovog rada je analiza implementacije efekata integriranih informacijskih sustava (IIS) na menadzersko racunovodstvo. Rezultati, utemeljeni na podacima, prikupljenim od 108 hrvatskih poduzeca, potvrduju da implementacija HS-a djeluje na znacajne promjene u menadzerskom racunovodstvu. Regresijski modeli pokazuju da su najznacajnije obiljezje HS-a njegove analiticke sposobnosti, s obzirom da pozitivno djeluju na promjene menadzerskog racunovodstva u cetirima dimenzijama: internom izvjestavanju, budzetiranju, promjeni suvremenih racunovodstvenih tehnika i poslovima menadzerskih racunovoda. Kvaliteta implementacije HS-a statisticki je signifikantno i znacajno utjecala na promjene, povezane s prikupljanjem podataka i internim izvjestavanjem. Kod budzetiranja, kvaliteta implementacije specijaliziranog softvera za budzetiranje je imala znacajan i pozitivan utjecaj. Jedina negativna korelacija odnosi se na neizvjesnost poslovne okoline i prihvacanje suvremenih racunovodstvenih tehnika. Rezultati ovog rada pruzaju jedinstven uvid u efekte implementacije HS-a u hrvatskim poduzecima, a mogu ih koristiti razliciti dionici. Poduzeca i dobavljaci IIS sustava bi se trebali usredotociti na implementaciju modula poslovne inteligencije, kako bi postigli znacajne koristi u praksi menadzerskog racunovodstva. Pruzatelji racunovodstvenog obrazovanja bi trebali razmotriti cinjenicu da okruzenje suvremenih IIS sustava zahtijeva razvoj dodatnih vjestina u podrucjima informaticke tehnologije, poslovnih procesa i poslovne komunikacije. Kljucne rijeci: menadzersko racunovodstvo, promjene menadzerskog racunovodstva, integrirani informacijski sustavi, Hrvatska, 1. INTRODUCTION Information technology has been developing very quickly during the last few decades due to rapid technological advances. At the beginning of 1990s large firms started purchasing Enterprise Resource [...]

I. INTRODUCTION 3 II. A CHANGING WEST: TRENDS INFLUENCING FEDERAL LAND MANAGEMENT 6 A. The Nation's Fastest Growing Region 7 B. Limited and Variable Water Resources 8 C. Energy Development: [...], The federal public lands, a defining characteristic of the American West, are embroiled in change and controversy. This is nothing new as these lands have long ignited passions linked to debates over resource development versus protection and federal-state relations. During the past fifty years, however, changes engulfing the region have helped enflame these historic debates, driven by unparalleled population growth, major economic and social shifts, water conflicts, energy development demands, climate change impacts, emergent recreational and environmental values, new scientific knowledge, extensive litigation, reduced agency budgets, new community-based collaborative initiatives, and the like. These remarkable changes are testing the legal and institutional framework governing the public lands, which has changed little during the past fifty years despite recurrent criticism directed toward its shortcomings. In fact, the last comprehensive review of federal public land and resource law occurred during the 1960s, when the Public Land Law Review Commission convened and issued a groundbreaking report that helped prompt much-needed legal reforms, such as the Federal Land Policy and Management Act, National Forest Management Act, Payment in Lieu of Taxes Act, and Public Rangelands Improvement Act. Given the level of controversy prevailing on the public lands today, this Article addresses the question whether the time has come for another comprehensive review of the relevant laws governing these publicly owned lands and their resources. The Article identifies the changes that are inexorably reshaping public land policies, reviews past efforts through federal commissions to examine and reform the laws governing these lands, and assesses the prospects for another comprehensive review. Noting the extreme level of controversy and distrust that persists today, it concludes by proposing a more limited review effort, one focused on accelerating recreational uses and conflicts that may present an opportunity to achieve consensus for the sake of the landscape that everyone is sharing and values.