Balanced Scorecard Implementation in a Local Government Authority: Issues and Challenges

Abstract

Over the last decade the balanced scorecard (BSC) has emerged as a popular strategic performance measurement and control system within various public sector organisations as it assists in effectively implementing strategy and in measuring performance. This article investigates whether the implementation of a BSC has been of value to a large Local Government Authority (LGA) within Australia. The research takes a thematic approach to identify the issues, challenges and lessons learnt in relation to the design and implementation of the BSC, which is accomplished through a review of annual reports, published relevant documents and semi-structured interviews with 13 senior managers of various programs and divisions within the LGA. Future research opportunities are also identified in this area.

A performance management framework for the public sector: The balanced stakeholder model

“…The balanced scorecard During recent years, public organizations have increasingly adopted the balanced scorecard (BSC) framework for their performance measurement or management system (Grigoroudis, Orfanoudaki, & Zopounidis, 2012;Kollberg & Elg, 2011;Niven, 2011;Northcott & Ma'amora Taulapapa, 2012;Santiago, 1999;Sharma & Gadenne, 2011). The BSC was first introduced by Kaplan and Norton (Kaplan & Norton, 1992;Kapłan & Norton, 1996).…”

Balanced scorecard edge over memorandum of understanding for public enterprises in India

“…This view is supported by others who suggest the BSC has utility in the public sector due to its multi-dimensionality in capturing the non-financial aspects of performance (Forgione, 1997;Aidemark, 2001;Bilkhu-Thompson, 2003). Sharma and Gadenne (2011) state that BSC has emerged as a popular performance measurement and control system in implementing strategy and evaluating performance effectively. Othman (2006) suggests that successful implementation of the BSC requires a causal model of their strategy.…”

Conceptualising a Framework for Effective Performance Measurement in Cultural Precinct Development and Operation

“…; Perera et al. ; Sharma and Gadenne ) with case studies available from many countries including the United States of America (Lang ) and the United Kingdom (McAdam and Walker ). Kaplan and Norton's BSC advocates four areas of value.…”

“…Public services use a number of PM tools, and there is evidence that the balanced scorecard (BSC) is a part of that toolkit Perera et al 2007;Sharma and Gadenne 2011) with case studies available from many countries including the United States of America (Lang 2004) and the United Kingdom (McAdam and Walker 2003). Kaplan and Norton's BSC advocates four areas of value.…”