A Case Study of Balanced Scorecard Implementation in a Malaysian Company

Othman, Roslina; Domil, Ahmad Khairy Ahmad; Senik, Zizah Che; Abdullah, Nor Liza; Hamzah, Noradiva

doi:10.1300/j098v07n02_05

Cited by 24 publications

(24 citation statements)

References 21 publications

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“…For example, Robinson et al (2005) found that construction engineering organisations reported significant challenges in the implementation of the BSC in terms of planning, deployment and assessment and review stages which includes the motivation for performance management, leadership and resources, communication mechanisms, measurement and data collection techniques and the role of knowledge management. This was corroborated by Othman et al (2006) who found that there are likely to be problems in implementation when a top down approach is used, particularly if there is a lack of buy‐in and understanding at the lower levels, and a lack of employee motivation as the scorecard may not address human relations norms (see also Johanson et al 2006:846). A number of studies show that there is not a one size fits all application of the BSC.…”

Section: Balanced Scorecard Development In the Public Sectormentioning

confidence: 85%

“…This also highlights the difficulty in meeting the needs of the LGA's various stakeholders whose main concern may centre on expectations of the LGA providing better community service rather than improved financial performance. In addition, the introduction of a new BSC system in a complex environment presents real challenges in leadership and motivation of employees, especially where this is implemented through a top down approach leading to a lack of buy‐in by middle and lower levels of management (Othman et al 2006). The complexity of the LGA coupled with a top down approach to implementation also led to communication problems and difficulties in measurement.…”

Section: Conclusion Limitations and Further Researchmentioning

confidence: 99%

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

Sharma

Gadenne

2011

Aust J Public Adm

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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.

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Section: Balanced Scorecard Development In the Public Sectormentioning

confidence: 85%

Section: Conclusion Limitations and Further Researchmentioning

confidence: 99%

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

Sharma

Gadenne

2011

Aust J Public Adm

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“…Any problem that can appear in the implementation of the strategy leads to achieve unbalanced situation between financial and non-financial measures (Anand et al 2005). BSC has had different meanings at different times (Othman et al 2006). In some cases, organizations do not understand what exactly the BSC is and what its implementation involves (Othman, 2009).…”

Section: Literature Reviewmentioning

confidence: 99%

Assessing the Balanced Scorecard as a Performance Measurement System in Travel Agencies

Mohamed¹

2015

المجلة العلمیة لکلیة السیاحة و الفنادق جامعة الأسکندریة

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The balanced scorecard (BSC) has gained its popularity as a performance measurement system in all sectors, such as manufacturing and services. The BSC is built upon four main areas, respectively; learning and growth, internal business process, customer and financial perspectives. The key objective of this research is to examine the applicability of the BSC as a tool for performance measurement at travel agencies in Egypt. The literature introduces the definitions of BSC, its benefits and limitations. The study is exploratory in nature, utilizing online structured questionnaire which is directed to tourism managers. A sample size of (86) managers has been introduced in this research. The main findings of the practical study revealed that even though the BSC measures have been used extensively in the travel agencies, the respondents' managers weren't aware of the BSC concept. That result clarifies that there isn't a relationship between using the measures of BSC and the awareness of that concept. The study also identified the key challenges that could face travel agencies when implementing BSC.

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“…The literature review was conducted with the main goal to searching case studies (Othman, R. et al (2006), Nabitz, U. et al (2001) Marques, A. I, et al (2011)) that are related to PM systems or models. First, a brief consideration of the effort of performance management systems adoption is carried out.…”

Section: Introductionmentioning

confidence: 99%

Review and Comparison of Performance Measurement Systems

Stříteská¹,

Špičková²

2012

JOMS

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The main aim of this paper is to analyse, compare and summarize the strong and weak points of the most widely cited performance measurement systems on the basis of literature review. Specifically, the literature review was conducted with the goal to searching papers and case studies that are directly or indirectly concerned with performance measurement systems or models. Based on different background, characteristics and premises, comprehensive view on strengths and weaknesses of each system in the aspect of performance measurement is provided. The performed analysis presents that every conceptual performance measurement system has a clear theoretical background, but seldom provides detailed guidance on how a company should design its unique model. Therefore, it is necessary to conduct further research focused on fulfillment of the company specific measurement needs, particularly at the operational level.

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A Case Study of Balanced Scorecard Implementation in a Malaysian Company

Cited by 24 publications

References 21 publications

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

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

Assessing the Balanced Scorecard as a Performance Measurement System in Travel Agencies

Review and Comparison of Performance Measurement Systems

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