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The Implementation and Adaptation of the Balanced Scorecard in a Government Agency

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  • Nur Haiza Muhammad Zawawi
  • Zahirul Hoque

Abstract

Despite considerable progress in understanding the adoption and practice of the Balanced Scorecard (BSC) as a performance management tool in government organisations, how a well‐designed BSC can become a sustainable organisational practice remains under explored and of central importance. Through a qualitative field study carried out within a government agency (Alpha), this paper demonstrates that Alpha's senior management implemented a BSC framework because they believed it would benefit the agency to realise its broader organisational and socio‐economic goals, namely sustainable organisational efficiency and social status. We conclude that an organisation's performance management systems can travel across internal organisational boundaries over time and could be assimilated by organisational actors to become a sustained internal control mechanism in a complex socio‐political setting.

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  • Nur Haiza Muhammad Zawawi & Zahirul Hoque, 2020. "The Implementation and Adaptation of the Balanced Scorecard in a Government Agency," Australian Accounting Review, CPA Australia, vol. 30(1), pages 65-79, March.
    • Handle: RePEc:bla:ausact:v:30:y:2020:i:1:p:65-79
    DOI: 10.1111/auar.12281
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    Cited by:

    1. Robert M. Yawson & Amy K. B. Paros, 2023. "Systems Perspective of the Use of the Balanced Scorecard for Organization Development and Change," SAGE Open, , vol. 13(4), pages 21582440231, December.

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