The impact of balanced scorecards in a public sector environment: Empirical evidence from Dunedin City Council, New Zealand

摘要

Purpose - Many papers discuss the use of the balanced scorecard yet few provide empirical evidencernwithin a longitudinal context. Still fewer studies present balanced scorecard evidence from withinrnpublic services. This study seeks to consider the impact of implementing and using the balancedrnscorecard within a public service city council environment.rnDesign/methodology/approach - The paper reviews the recent literature within the area of publicrnsector performance measurement. A longitudinal case study approach is adopted using interview andrndocumentation analysis to consider the impact of balanced scorecards in a public sector organisation.rnThe impact of balanced scorecards was evaluated at three levels: strategic planning, teamrnmanagement, and individual staff performance.rnFindings - The empirical evidence suggests that the use of scorecards within the case organisationrnenables employees to clearly appreciate their role, and focus on delivery of performance-relatedrnmeasures which support organisational strategy. Clarity of role appears to have a positive influence onrnthe achievement of the organisation's business plan and excellence goals regarding the delivery ofrncustomer service.rnResearch limitations/implications - As with any single longitudinal case study, issues ofrngeneralisability to other settings and environments can occur.rnPractical implications - This paper indicates the potential benefits and pitfalls of introducing andrndeveloping the balanced scorecard within a public sector organisation.rnOriginality/value - This research is set within a public service environment and by providingrnempirical case evidence contributes to the literature within this area.