scholarly journals The Use of the Balanced Scorecard as a Strategic Tool in Public Institutions: A Systematic Review

2021 ◽  
Vol 6 (4) ◽  
pp. 26-33
Author(s):  
Juliana Verçosa De Freitas ◽  
Marcelo Albuquerque de Oliveira ◽  
Gabriela de Mattos Veroneze ◽  
Marcelo Silva Pereira
Keyword(s):  
Public Sector ◽  
Strategic Planning ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Main Theme ◽  
Management Tools ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
The Public ◽  
Strategic Plans

Strategic Planning is one of the management tools most used by institutions that seeks to translate the organization's strategy, define its strategic objectives, identify the main existing bottlenecks and anticipate changes. The indicators are allies of planning and fundamental to the control of processes, because they make it possible to monitor goals, correct problems and propose alternatives for solving possible problems. Therefore, this research consists of verifying the actions outlined in strategic planning in the public sector, using the balanced scorecard tool. For that, a systematic literature review was used as the methodological procedure as the main theme the use of the BSC as a strategic management tool in the public sector. Around 2.003 articles relevant to the proposed theme were identified, selected from 2015-2020, of which 11 deal directly with the use of the BSC. As a result, the survey found the concern that public organizations have been demonstrating in perfecting their strategic plans by adapting the BSC to the reality of the public sector so that they provide better services to society.

Implementing the balanced scorecard in a local government sport organization

2017 ◽  
Vol 66 (3) ◽  
pp. 362-379 ◽  
Author(s):  
Panagiotis Dimitropoulos ◽  
Ioannis Kosmas ◽  
Ioannis Douvis
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Content Type ◽  
Non Profit ◽  
The Balanced Scorecard ◽  
The Public ◽  
Sport Organization ◽  
The Impact

Purpose The purpose of this paper is to examine the issue of performance management in the public sector and specifically the implementation of the balanced scorecard (BSC) methodology on a public (municipal) non-profit sport organization in Greece. The research provides a discussion on the BSC development process, the goals set on each pillar and the outcome that the organization achieved, in order to be used as a roadmap for other managers in the public sector. Design/methodology/approach The study used information extracted from the municipal board of Papagos-Holargos city in Greece, including board reports, documents and decision transcripts and open-ended interviews related to the implementation of BSC method, as well as to the impact of this decision on the quality of services, citizens’ satisfaction and the improvement of internal processes. Findings The results indicated that the citizens of Papagos-Holargos perceived sport services to be of enhanced quality related to/when compared to the previous years (based on a questionnaire submitted by the citizens of Papagos-Holargos at the end of the each sample per year). In addition, the staff improved its skills and abilities by participating in training seminars and, in general, the implementation of the BSC method on the municipal sport organization of Papagos-Holargos city sets the basis for an effective performance management which can enhance its future sustainability. Practical implications Managers of municipal and public sport organizations could use the findings of the study as a roadmap for discussing, evaluating and possibly implementing the BSC approach in their organizations’ daily operations. Originality/value This study fills a significant gap in the existing literature on the implementation of a traditional business performance management tool on a non-profit public sport organization.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

scholarly journals IMPLANTAÇÃO DO BALANCED SCORECARD EM UMA INDÚSTRIA DE CERÂMICA VERMELHA

2018 ◽  
Vol 7 (2) ◽  
pp. 72
Author(s):  
Célio Gomes de Lima Júnior ◽  
Julianne das Chagas Gomes ◽  
José Guilherme Said Pierre Carneiro ◽  
José Sarto Freire Castelo
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Management Model ◽  
Managerial Control ◽  
Management Tools ◽  
The Balanced Scorecard ◽  
The Creation ◽  
Ceramics Industry ◽  
Red Ceramics

A implantação de ferramentas de gestão, como o Balanced Scorecard (BSC), envolve mudanças no controle gerencial de uma empresa em diversos aspectos, pois enfatiza a comunicação de estratégias e a criação de uma nova metodologia para o controle de desempenho. O objetivo deste estudo é realizar uma análise crítica sobre a aplicação do Balanced Scorecard em uma indústria de cerâmica vermelha, a partir da construção e da implementação dessa ferramenta de gestão em uma cerâmica localizada no município de Russas, Ceará. O estudo de caso revelou a necessidade de rever a gestão estratégica da empresa, em virtude da criação de mecanismos eficientes de alimentação dos indicadores pertencentes ao mapa estratégico, de modo a refletir sobre a situação da mesma, e por fim, garantiu que os gestores e funcionários estivessem alinhados com o modelo de gestão estratégica recém-implantado, a fim de que seja possível obter as vantagens propiciadas por este modelo de gestão. IMPLEMENTATION OF BALANCED SCORECARD IN A RED CERAMICS INDUSTRY ABSTRACT The implementation of management tools such as the Balanced Scorecard (BSC) involves changes in the managerial control of a company in several aspects, as it emphasizes the communication of strategies and the creation of a new methodology for performance control. The objective of this study is to perform a critical analysis on the application of the Balanced Scorecard in a red ceramics industry from the construction and the implementation of this management tool in a ceramics located in the municipality of Russas, Ceará. The case study revealed the need to review the strategic management of the company due to the creation of efficient mechanisms to feed the indicators belonging to the strategic map, in order to reflect on the situation of the company, and finally ensured that managers and employees were aligned with the newly implemented strategic management model, in order to obtain the advantages provided by this management model.

scholarly journals Planeacion estratégica en Instituciones del Sector Publico de América Latina (Strategic planning in Latin America public sector institutions)

2014 ◽  
Vol 8 (1) ◽  
pp. 42
Author(s):  
Alberto Leer Guillén
Keyword(s):  
Latin America ◽  
Public Sector ◽  
Strategic Planning ◽  
Latin American ◽  
Balanced Scorecard ◽  
Lessons Learned ◽  
Strategic Plans ◽  
World Class ◽  
America Latina ◽  
Latin American Countries

<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>

Human Resources in the Balanced Scorecard System

2011 ◽  
pp. 611-618
Author(s):  
Juha Kettunen
Keyword(s):  
Human Resources ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Development Project ◽  
Management Tools ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Future Situation ◽  
Organizational Levels ◽  
Administrative Units

Strategic planning is a matter of mapping the route between the perceived present circumstances and the desired future situation. Strategic management adapts higher education institutions (HEI) to their environment including educational policy, local demand for skilled labor, and other factors. The purpose of HEIs is to positively affect the development of society and the local community. The balanced scorecard approach developed by Kaplan and Norton (2001, 2004, 2006) is a framework for the communication and implementation of the strategy. The approach creates a shared understanding of the strategic plan by describing the plan using strategy maps, strategic objectives, measures and target values for the planning period (Niven, 2005). The balanced scorecard approach can be combined with other approaches and management tools. The purpose of this article is to report on a development project where the balanced scorecard approach was applied in the management information system MIS) of an HEI. The MIS integrates the different approaches of management into human resources (HR) planning. It is important that the balanced scorecard approach is supported by the MIS. This is especially critical in large organizations. Many administrative units and organizational levels emphasize the importance of automation enabling management to consistently aggregate the scorecards of lower organizational levels to the overall scorecard. The MIS with a portal is a valuable communication channel, information processor, management tool and the joint memory of the organization. The empirical part of the article describes the MIS of the Turku University of Applied Sciences (TUAS), where the MIS is based on strategic management and the balanced scorecard approach. The system integrates budgeting, action plans, HR planning and quality management. The data warehouse approach is used to capture data from the diverse source systems and to store the data in an integrated database. An MIS portal was developed to support the management process and be open to the personnel of the institution. The portal supports the dialogue and commitment of the personnel to the strategic outlines. The portal is open to management and the personnel of the institution.

scholarly journals Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case

2020 ◽  
Vol 208 ◽  
pp. 06017
Author(s):  
Inês Pereira ◽  
Helena Costa Oliveira
Keyword(s):  
Public Sector ◽  
Balanced Scorecard ◽  
City Council ◽  
Public Organization ◽  
The Balanced Scorecard ◽  
The Public ◽  
Traditional Structure ◽  
Sustainability Balanced Scorecard ◽  
Regional Authorities ◽  
The City

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.

The Collective Process and Memory of Strategic Management

2010 ◽  
pp. 148-163
Author(s):  
Juha Kettunen
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Organizational Knowledge ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
City Councils ◽  
Strategic Plans ◽  
Public Sector Organizations ◽  
Collective Process ◽  
The City

This study analyses how strategic management is integrated with budgeting in the cities using the Balanced Scorecard approach, which provides a general framework to communicate and implement strategies. The approach is useful in accomplishing the strategic objectives, measures, and targets decided by city councils. It is important to align the strategic plans of various units at the different organizational levels of the city and link them together in the budgeting process, which is the main management system in most public sector organizations. The study shows how the electronic collaborative technologies can support strategic planning, implementation, and preservation of organizational knowledge. The management information system provides a platform to integrate organizational knowledge and development to facilitate strategic management.

scholarly journals Contrôle de Gestion et Performance dans les Organisations Publiques Marocaines: Quelles Spécificités?

2017 ◽  
Vol 13 (19) ◽  
pp. 231
Author(s):  
Botaina Mjidila ◽  
Youssef El Wazani ◽  
Malika Souaf
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Management Control ◽  
Management Tool ◽  
Balance Scorecard ◽  
Private Companies ◽  
The Balanced Scorecard ◽  
The Public ◽  
And Performance ◽  
The Impact

This paper focuses on the practice of Management Control within public organizations. Also, it provides an overview of the various constraints limiting the success of the implementation of this discipline in this type of organization. It also focuses on the impact of the implementation of a performance management system on these structures. Modernization and performance, two notions which is interdependent with the practice of management control, will also be mentioned in a synthetic way. In order to do this, we first present the concepts of modernization and performance. This was done according to different approaches. After then, it analyzed the performance management tool mostly used by private companies: "the management dashboard". Finally, the last part of this study will be devoted to discussing the relevance of the balanced scorecard developed by Norton and Kaplan. Also, they considered the balance scorecard to be the most appropriate tool in the public domain.

The balanced scorecard as a tool for environmental management

2017 ◽  
Vol 28 (3) ◽  
pp. 332-349 ◽  
Author(s):  
Sónia Monteiro ◽  
Verónica Ribeiro
Keyword(s):  
Environmental Management ◽  
Public Sector ◽  
Literature Review ◽  
Private Sector ◽  
Balanced Scorecard ◽  
Environmental Issues ◽  
Environmental Indicators ◽  
Content Type ◽  
The Balanced Scorecard ◽  
The Public

Purpose The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach Literature review, both theoretical and empirical. Findings As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited.

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