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Balanced Scorecard Implementation in a Local Government Authority: Issues and Challenges
Author(s) -
Sharma Bishnu,
Gadenne David
Publication year - 2011
Publication title -
australian journal of public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.524
H-Index - 41
eISSN - 1467-8500
pISSN - 0313-6647
DOI - 10.1111/j.1467-8500.2011.00718.x
Subject(s) - balanced scorecard , local government , process management , strategy map , public sector , performance measurement , government (linguistics) , business , thematic analysis , strategy implementation , relation (database) , control (management) , thematic map , public administration , public relations , management , political science , computer science , sociology , qualitative research , marketing , economics , geography , social science , linguistics , philosophy , cartography , database , law
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.