Balance Score Card and social responsibility in public organizations

Abstract

Balance Score Card (BSC) is an integrated model with a new function for evaluating the performance of organizations. This model, with a focus on organization strategies and creating Balance for perspectives (financial, customers, internal processes, and growth and learning), tries to manage and evaluate complex organizations. In present research, from among comprehensive models of performance evaluations, BSC model was considered as a more appropriate research model for the evaluation of performance in public organizations. After theoretical studies and discovery interviews, social responsibility was added to BSC model as a new perspective, and intended measures in finance, citizen, and internal processes of learning and growth were identified and the research hypotheses were tested and verified. After presenting the model, the importance rate or the weight of perspectives and measures were determined. Finally, with regard to the results the suggested comprehensive model of this research can be applied to the performance of public organizations.

Professional development for government teaching professionals: can it be realised through the balanced scorecard approach?

“…The BSC was developed in Harvard Business School in 1992, when Robert Kaplan and David Norton proposed and documented a tool that balanced and linked measurement and management as a strategy (Cowart & Glennon, 2010;Craig & Moores, 2005;DEECD, 2014;Karathanos & Karathanos, 2005). The BSC model aimed for efficiency and effectiveness (Alamelu, Selvabaskar, & Sivansundraram Anushan, 2014;Mojibi Aryanezhad, Tabari, & Khorshidi, 2007) to close the gap between the strategies or actions of an organization and its vision. Initiatives to satisfy stakeholders were intentionally prioritized (Alamelu et al, 2014;DEECD, 2014).…”

“…Initiatives to satisfy stakeholders were intentionally prioritized (Alamelu et al, 2014;DEECD, 2014). This developed cohesion between actions and vision for controlled implementation (Mojibi et al, 2007).…”

“…Within four years of the first BSC article being published, companies who used it, with Norton as a consultant, demonstrated some significant successful outcomes (Mojibi et al, 2007). Application was in situations of complex organizations and it is still a model recognized for performance management and evaluation in the US and Europe (Mojibi et al, 2007, Rigby & Bilodeau, 2013. The BSC strategically envisioned the long-term future, valued employee skill and innovation (Ruben, 1999).…”

“…The BSC has been incorporated in systems of manufacture, services, public organizations, business, government, community organizations and education (DEECD, 2014;Mojibi et al, 2007).…”

“…The BSC operates through addressing four key perspectives in company organizational structure. These being: (1) Financial, (2) Customer, (3) Internal Processes and (4) Learning and Growth (Abadi, Abadi, & Soltani, 2012;Mojibi et al, 2007). The fourth perspective has also been mentioned as Innovation and Learning (Alamelu et al, 2014;Craig & Moore, 2005).…”