Twenty years of debate on how to adapt the balanced scorecard to the public sector

الملخص EN

This paper seeks to make an inventory of significant research on the balanced scorecard, with a focus on the public sector.

Our aim is to analyze the different debates on it.

Based on this art state, theoretical proposals on the problems addressed by researchers are presented and an analysis of these proposals is carried out.

After twenty years of its adaptation in the public organizations, they still find difficulties in its application since these designers have not proposed the avenues of improvement to overcome them.

Furthermore, the balanced scorecard is a controversial subject, which raises several questions in academic research.