Balanced Scorecard Implementation in a Local Government Authority: Issues and Challenges

摘要

Over the last decade the balanced scorecard (BSC) has emerged as a popular strategic performance measurement and control system within various public sector organisations as it assists in effectively implementing strategy and in measuring performance. This article investigates whether the implementation of a BSC has been of value to a large Local Government Authority (LGA) within Australia. The research takes a thematic approach to identify the issues, challenges and lessons learnt in relation to the design and implementation of the BSC, which is accomplished through a review of annual reports, published relevant documents and semi-structured interviews with 13 senior managers of various programs and divisions within the LGA. Future research opportunities are also identified in this area.