Balanced Scorecard Implementation: Case Study of Government Organization
To the question to what extend are the minimum
requirements of the balanced scorecard met by the non-profit organisations
interviewed and how far advanced is their experience?it was revealed that the
government organization has to go through a long way to successfully implement
the balance scorecard for get the harvest. As per the available facts only a
measurement system with an unbalanced distribution of financial and
non-financial performance measures and lack cause-and-effect linkages as well
as compensation links at all levels.
The question what are the main benefits of the
balanced scorecard?Concerning the following can be stated: especially, benefits
in the area of strategy implementations scored high which is in line with the
original idea of the balanced scorecard. Also the chance to build up a
performance measurement system and supporting organisational change is
processes ranked high in the government organisations. Obstacles to introduce a
pay-for performance systems, measuring problems and obstacles originating from
challenges in the area of clear organisational success measures indicates as
major implementation obstacles. A strategic planning in the heavily influence
political environment, is difficult due to short-term. The dominance of
financial indicators is highly unsatisfactory. With respect to long-term
measures and non-financial measures the interviewed did not perform well. Most
of the enabling factors for a successful implementation are so common and they
are valid for performance or project management initiatives.
In conclusion government origination is far away for
introducing balance scorecard. Once the findings are aligned with the education
background the knowledge had been obtained but the restriction for
implementation is existing. The respondents are highly depending on the
imaginary thinking rather than the practical experience.
In broader contest government organisations are mostly
in the early phase of balanced scorecard implementation. A follow up would
therefore be interesting to see if the balanced scorecard proved to be a
sustainable management instrument or whether other management tools replaced
it. Since Kaplan and Norton claim that the balanced scorecard is not only a
strategic management system, but also a promoter for propelling organisations
forward to becoming front runners in their field, it would be interesting to
find out how this works , considering the stage where government organization
are stay and the efforts government putting to raise those organization.
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