Adoption of the Balanced Scorecard in Local Government Organizations: An Exploratory Study.

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Sujatha Perera Herbert Schoch Saba Sabaratnam

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.Keywords: balanced scorecard, local government, public sector, performance measurement systems, adoption of balanced scorecard.

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How to Cite
PERERA, Sujatha; SCHOCH, Herbert; SABARATNAM, Saba. Adoption of the Balanced Scorecard in Local Government Organizations: An Exploratory Study.. Asia-Pacific Management Accounting Journal, [S.l.], v. 2, n. 1, p. 53-70, dec. 2007. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/363>. Date accessed: 24 sep. 2018.
Section
Management Accounting