Adoption of the balanced scorecard in local government organizations

an exploratory study

Sujatha Perera, Herbert Schoch, Saba Sabaratnam

Research output: Contribution to journalArticle

Abstract

Despite the recent attention on the balanced scorecard as a performance measurement system, the extent of adoption of the Balanced Scorecard (BSC) in different organizational settings is not well known. This study adds to the existing literature on the BSC by examining its use in local governments. The study examines the extent of adoption of the BSC in local governments and the factors that appear to influence its adoption. The findings suggest that the BSC is not widely used by local governments in the Sydney metropolitan area and that a number of organization specific factors as well as the relatively low positive perceptions about the BSC have contributed to its limited adoption to date.
Original languageEnglish
Pages (from-to)53-70
Number of pages18
JournalAsia-Pacific management accounting journal
Volume2
Issue number1
Publication statusPublished - 2007

Keywords

  • balanced scorecard
  • local government
  • public sector
  • performance measurement systems
  • adoption of balanced scorecard

Fingerprint Dive into the research topics of 'Adoption of the balanced scorecard in local government organizations: an exploratory study'. Together they form a unique fingerprint.

Cite this