Rescaling the Balanced Scorecard for Local Government

Quinlivan, Dale

doi:10.1111/1467-8500.00178

Cited by 19 publications

(17 citation statements)

References 4 publications

(4 reference statements)

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“…Earlier public sector KPI research has noted that the initial KPI selection is often made along the lines of the Balanced Scorecard (BSC) defined by Kaplan andNorton (1992, see e.g. Klingner, 2006;McAdam and Walker, 2003;Quinlivan, 2000;Tönnisson, 2004). However, the KPI use is often adjusted for political or legitimacy reasons to the managers' or politicians' will to measure only some suitable aspects of performance (Carmona and Grönlund, 2003;Johnsen, 2005;Muñoz et al, 2006;Navarro et al, 2008;Northcott and Llewellyn, 2003;Norverto et al, 2000;Radnor and McGuire, 2004;Wilson, 2004).…”

Section: Multiple Institutional Logics and Kpismentioning

confidence: 99%

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

Rautiainen

Grande

Muñoz-Colomina

2015

European Accounting Review

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Police performance is not easily measurable and the organization and circumstances of police work vary among European countries. Further, police work is surrounded by multiple pressures to make it both economical and effective. Consequently, there are multiple institutional logics in decision-making which may affect the selection and the use of police key performance indicators (KPIs). The KPI selection and use processes reflect the institutional logics, though KPI use may also sometimes influence the institutional logics of police work. In this study we analyse the KPIs and institutional logics in police work in Finland and Spain. A comparative case research approach is used in order to highlight the differences in institutional logic emphases and in circumstances. Data from semi-structured interviews, internet reports, project work and discussions are used. Both similarities and differences in the KPIs and in the institutional logic emphasis are found between the Finnish and Spanish police. Understanding the partly general and partly locally constructed nature of institutional logics may facilitate the development of police work performance measurement. We also suggest ways of coping with multiple institutional logics. For example, risk-analyses and selecting KPIs against the current institutional logic may facilitate organizational developments.

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Section: Multiple Institutional Logics and Kpismentioning

confidence: 99%

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

Rautiainen

Grande

Muñoz-Colomina

2015

European Accounting Review

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“…The evolution of BSC can be largely attributed to innovation driven by empirical evidence of weaknesses in the devices created, rather than in the original idea. However, BSC usefulness as a management tool in business context has been advocated from both the theoretical and practical view (Kaplan and Norton, 1992, 1997, 2000, 2001a, 2001bOlve et al, 1999;Chang, 2006;Quilivan, 2000;Bolívar et al, 2010).…”

Section: Literature Reviewmentioning

confidence: 99%

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

Gupta¹,

Gupta

2017

IJBPM

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This paper unfolds two objectives; first, assesses the impact of memorandum of understanding (MoU, a socio-economic performance measurement technique) on the performance of public sector enterprises (PSEs) in India and identifies the gaps under MoU system. Second, enumerates how balanced scorecard (BSC) bridged these gaps and proposes broadly a generic model of BSC (for performance evaluation and assessment) for PSEs in India. BSC is an instrument, takes into consideration multiple indicators and includes financial and non-financial parameters. The study has used ratios to examine the performance of MoU opted PSEs over a period of more than one and half decade. The paper further explains the perspectives and importance of BSC. How BSC has an edge over MoU? The findings reveal that the extent of MoU is limited to the pre-specified objectives determined by the top management of a PSE and government, non-allocation of task linked incentives and limited involvement of all the stakeholders. Whereas, the BSC comprehensively covers all the gaps identified under MoU to meet the organisational vision strategically through set of objectives; it allows the participation of all the stakeholders, global practices to accomplish corporate objectives.

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“…Originally, the BSC model was developed in "for-profit" organizations, therefore it may not be very suitable for "not-for-profit" organizations [5]. Besides, China has its own specific political system and strategic positioning.…”

Section: Rescaling Balanced Scorecardmentioning

confidence: 99%

“…Financial considerations can play an enabling or constraining role but will rarely be the primary objective [6]. Typically, most governments prioritize nonfinancial outcome measures, such as customer or stakeholder perspectives, rather than a financial perspective at the top [5]. In some cases, the four perspectives can be reduced to three.…”

Section: Rescaling Balanced Scorecardmentioning

confidence: 99%

Exploration of Balanced Scorecard-Based Government Performance Management in China

Ge¹

2016

Proceedings of the 2016 International Conference on Public Management (ICPM 2016)

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Abstract-The extremely rapid economic development in China has made public sector organizations, especially local governments, increasingly under pressure to meet the various demands from diverse stakeholders. Local governments not only need to improve their performance but also need to demonstrate such improvements through an effective performance management system. Although balanced scorecard (BSC) has been successfully applied in western countries, rare cases of BSC applied in China's local governments are reported. This paper demonstrates the procedures and experiences for the design and implementation of BSC in China's local governments, using the case of Yanqing County in Beijing. The issues and challenges were also discussed.

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Rescaling the Balanced Scorecard for Local Government

Cited by 19 publications

References 4 publications

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

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

Exploration of Balanced Scorecard-Based Government Performance Management in China

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