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In 1996, The migration of the balanced scorecard to the nonprofit and goverment sectors was in its embryonic stages. During the next four years, the concept became widely accepted and adopted in such organizations around the world. As we have reviewed the scorecards produced by these organizations, we have gained additional insights into effective use of the balanced socrecard in nonprofit and goverment agencies.For nonprofit operations, the multi-objective approach of the balanced scorecard concept is both reasonalbe and attractive. However, measuring the performance of such operations has been attempted before and has open peoved difficult. Using scorecards is related in an interesting way to experiments in performance measurement at both national and local levels of goverment. Perhaps the perspectives should be somewhat different; for example, the financial focus in unchanged form can hardly be viewed as the ultimate criterion in the same way as at a business run for profit, and the relationship of an agency to the public is hardly captured in a customer focus.The purpose of this case study were introducing background, process and expected benefits of Balanced Scorecard construction, and comparing nonprofit sector model with Kaplan and Norton(2001) and K-Research Institute. As a results, this case study of K-Research Institute explains that the most desirable balanced scorecard in nonprofit sector may be necessary to adapt the scorecard to the unique requirements of public sector operations.
