Balanced scorecard for implementing united territorial communities’ social responsibility


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Under decentralization, local governments gain more rights and opportunities to use various types of resources, thus, increasing their level of responsibility (including social responsibility) for the use of resources. The paper aims to reveal the consequences of decentralization reform for the indicators of united territorial communities (UTCs) budgeting that reflect their general socio-economic condition, as well as the nature of the latter one; to adapt the balanced scorecard (BSC) to the feature of UTCs’ functioning, and to develop the UTCs strategic map. The paper indicates that the system of balanced indicators is an analytical tool for ensuring the realization of the concept of social responsibility of the UТСs. The research resulted in the development of the balanced scorecard of indicators for UTCs. It includes the following blocks: internal business processes, funding, service providers, service consumers, and environment. The research contributed to the development of UTCs strategic map based on BSC adapted to the peculiarities of UTCs. The strategic map provides an opportunity to link strategic goals of UTCs with the developed BSC blocks and allows for a successful implementation of the concept of UTCs’ social responsibility in conditions of the need to achieve sustainable development.

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    • Figure 1. Own revenues of local budgets fund, UAH billion
    • Figure 2. Own revenues of general local budgets fund per capita in January-December 2016–2018, UAH
    • Figure 3. Information component of BSC blocks
    • Figure 4. Strategic map for Broshniv-Osadska UTC
    • Table 1. Own income revenues of 665 UTCs in January-December 2018 compared to January-December 2017
    • Conceptualization
      Nadia Pylypiv, Iryna Piatnychuk, Yuliia Maksymiv
    • Methodology
      Nadia Pylypiv, Iryna Piatnychuk
    • Validation
      Nadia Pylypiv, Yuliia Maksymiv
    • Writing – original draft
      Nadia Pylypiv, Iryna Piatnychuk, Yuliia Maksymiv
    • Data curation
      Iryna Piatnychuk, Yuliia Maksymiv, Nazariy Popadynets
    • Formal Analysis
      Iryna Piatnychuk, Oleksandr Halachenko
    • Investigation
      Iryna Piatnychuk, Oleksandr Halachenko, Yuliia Maksymiv, Nazariy Popadynets
    • Visualization
      Iryna Piatnychuk
    • Funding acquisition
      Oleksandr Halachenko, Nazariy Popadynets
    • Resources
      Oleksandr Halachenko, Nazariy Popadynets
    • Supervision
      Oleksandr Halachenko
    • Writing – review & editing
      Oleksandr Halachenko, Nazariy Popadynets
    • Project administration
      Nazariy Popadynets