scholarly journals Balanced Scorecard in an Indian Public Sector Enterprise – A Framework for Implementation

2018 ◽  
Vol 7 (2) ◽  
pp. 1
Author(s):  
M. P. Mahesha ◽  
R. Karthikeyan
2014 ◽  
Vol 8 (1) ◽  
pp. 42
Author(s):  
Alberto Leer Guillén

<p>Este artículo presenta la implementación de planes estratégicos por medio de la metodología de clase mundial del Balanced Scorecard de Kaplan y Norton en ministerios de varios países de América Latina, así como las adaptaciones necesarias, experiencias y lecciones aprendidas en el proceso.</p><p> </p><p><strong>Abstract</strong></p><p>This article presents the implementation of strategic plans using the methodology of Kaplan and Norton´s world class balanced scorecard with required adaptations in several Latin American countries ministries, and the knowledge and lessons learned in the process<strong><br /></strong></p>


2017 ◽  
Vol 30 (6) ◽  
pp. 1230-1256 ◽  
Author(s):  
Belete Jember Bobe ◽  
Dessalegn Getie Mihret ◽  
Degefe Duressa Obo

Purpose The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a programme to implement a unified sector-wide strategic planning and performance monitoring system. The study explains how this trans-organisational role of the BSC is constituted, and explores how it operates in practice at the sector-and organisation-levels. Design/methodology/approach The study employs the case-study method. Semi-structured interview data and documentary evidence are analysed by drawing on the concept of translation from actor-network theory. Findings The case-study organisation adopted the BSC as a part of broader public-sector reforms driven by political ideology. Through a centralised government decision, the BSC was framed as a sector-wide system aimed at: aligning the health sector’s strategic policy goals with strategic priorities and operational objectives of organisations in the sector; and unifying performance-monitoring of the sector’s organisations by enabling aggregation of performance information to a sector level in a timely manner to facilitate health sector policy implementation. While the political ideology facilitated BSC adoption for trans-organisational use, it provided little organisational discretion to integrate financial administration and human resource management practices to the BSC framework. Further, inadequate piloting of information system use for the anticipated BSC model, originating from the top-down approach followed in the BSC implementation, inhibited implementation of the BSC with a balanced emphasis between the planning and performance monitoring roles of the BSC. As a result, the BSC underwent a pragmatic shift in emphasis and was reconceptualised as a system of enhancing strategic alignment through integrated planning, compared to the balanced emphasis between the planning and performance monitoring roles initially anticipated. Originality/value The study provides a theory-based explanation of how politico-ideological contexts might facilitate the framing of novel roles for the BSC and how the roles translate into practice.


2020 ◽  
Vol 208 ◽  
pp. 06017
Author(s):  
Inês Pereira ◽  
Helena Costa Oliveira

Increasingly, sustainability has been integrated in public organizations, particularly by regional authorities. The Balanced Scorecard (BSC), as a tool for assessing and measuring the performance of organizations enables the integration of sustainability (in its environmental, social and economic issues) in a Sustainability Balanced Scorecard (SBSC). The purpose of this study is to design a SBSC for a Portuguese city council that assists a population of 24 thousand inhabitants. In this sense, it aims to structure the BSC’s perspectives in the city council; interrelate sustainability issues in a SBSC, and; articulate the several perspectives on a strategic map. The present case resorts on a questionnaire sent to the city council president and document analysis. We conclude that the sustainability and the traditional structure of the BSC adapt to public organization. The study contributes to the development of sustainability in the public sector, presenting sustainability in an integrated and systemic manner, aligned with the several organizational responsibilities.


2020 ◽  
Vol 7 (9) ◽  
pp. 151-161
Author(s):  
Teguh Purwayadi

This article aims to find a map of the development of research on performance assessment. The study was conducted by searching through the Scopus database with the keyword performance assessment. The data from the search results are then analyzed descriptively based on the year of publication, the country that published the performance assessment research, and the focus of the research. To obtain a map of research development, the data from the Scopus database is exported into a Comma Separated Values ​​(CSV) file format, then processed and analyzed using the VOSViewer application program to find out the bibliometric map of the development of performance assessment research. The results of the systematic mapping conducted show that the trend of performance assessment research publications indexed in Scopus from 2011 to 2020 has fluctuated. The trend based on the country that published the most articles was the United Kingdom with 77 articles. The research topic that is mostly done is the study of performance measurement with 32 articles. Then, through VOSViewer visualization, it shows that the map of the development of performance assessment research is divided into 5 clusters, namely; Cluster 1 consists of 6 research topics, namely assessment, efficiency, evaluation, performance, public service, and sustainability; Cluster 2 consists of 5 research topics, namely balanced scorecard, benchmarking, data envelopment analysis, performance assessment, and performance indicators; Cluster 3 consists of 5 research topics, namely accountability, Canada, governance, performance measurement, and public management; Cluster 4 consists of 4 research topics, namely local government, performance management, public administration, and public sector reform; Cluster 5 consists of 3 research topics, namely job satisfaction, performance evaluation, and the public sector.


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