Thesis

The balanced scorecard for the public service organisations : a review of its application

Creator
Rights statement
Awarding institution
  • University of Strathclyde
Date of award
  • 2004
Thesis identifier
  • T11049
Qualification Level
Qualification Name
Department, School or Faculty
Abstract
  • The Balanced Scorecard (Kaplan and Norton 1992) is one of the latest innovations in management, a new performance management framework, which aims to overcome the historical nature of the financial measures of accounting systems by integrating financial and non-financial strategic measures. Over the years the BSC has evolved from being just a performance measurement framework to extended use as the foundation of strategic management system. Its success is acknowledged by many cases documented in Kaplan and Norton's books (1996(a); 2001(a)) and in numerous published journal articles contributed by both academicians and practitioners. Despite these successes there are still implementation issues yet to be addressed by Kaplan and Norton hence there are potential for enhancements on the BSC framework. The main objective of this research is to conduct an exploratory investigation to deepen our understanding of the experience of organisations in their attempts at building the Balanced Scorecard and using it. This investigation is aimed to provide insights to the issues emerging from the adoption of a BSC in practice. A better understanding of the nature and the context of those issues could then help to substantiate the following two preliminary propositions, of which will be in the form of theoretical discussions in this thesis, made to potentially enhance the use of the BSC. Preposition (1) Whether the Logic Model framework is useful a template to facilitate the creation of a BSC strategy map for the building of a BSC? Preposition (2) Whether the multi attribute additive value analysis supported by VTS-A- can be used to enhance the use of BSC in practice? This exploratory study is carried out by conducting case studies with 3 participating public service organisations. Insights are drawn from analysing materials provided by those organisations, responses received and transcripts of interviews. The findings include the issues emerging for each case from case level analysis, and also issues emerging from cross case analysis. The key issues emerging from the analysis were found to be design issues and organisational process issues. For design issues, the common themes are 'cause and effect relationships', 'the use of a strategy map', 'the use of a Logic Model framework', 'a balance of stakeholders' interests' and Tow level scorecard versus corporate level scorecard'. The common themes for organisational process issues include 'senior management commitment' and 'performance culture'. One key issue emerged from the analysis was that organisational culture may be an important factor for successful implementation of the BSC. The analysis revealed findings that support the theoretical discussions of the potential usefulness of the Logic Model framework as a template to help managers create the BSC strategy maps. Conclusions also infer the potential use of MAVF supported by VT-S-A- to evaluate and monitor the overall organisational performance in the BSC context. These findings suggest that further inquiry is necessary to investigate the practicality of integrating the Logic Model framework and MAVF, to support and enhance the use of the BSC.
Advisor / supervisor
  • Belton, Valerie
  • Wisniewski, Mik
Resource Type
DOI
Funder
Embargo Note
  • The electronic version of this thesis is currently under moratorium due to copyright restrictions. If you are the author of this thesis, please contact the Library to resolve this issue.

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