IDEAS home Printed from https://ideas.repec.org/a/gam/jscscx/v8y2019i5p152-d231153.html
   My bibliography  Save this article

The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis

Author

Listed:
  • Dag Øivind Madsen

    (Department of Business, Marketing and Law, School of Business, University of South-Eastern Norway, Bredalsveien 14, 3511 Hønefoss, Norway)

  • Blerim Azizi

    (Department of Business, Marketing and Law, School of Business, University of South-Eastern Norway, Bredalsveien 14, 3511 Hønefoss, Norway)

  • Albert Rushiti

    (Department of Business, Marketing and Law, School of Business, University of South-Eastern Norway, Bredalsveien 14, 3511 Hønefoss, Norway)

  • Tonny Stenheim

    (Department of Business, Marketing and Law, School of Business, University of South-Eastern Norway, Bredalsveien 14, 3511 Hønefoss, Norway)

Abstract

The Balanced Scorecard (BSC) has over the last two and a half decades received much attention as a management model for both private and public sector organizations. However, the BSC concept’s use and application in local governments and municipalities remains relatively understudied. This is particularly the case for the Norwegian context. Therefore, the aim of this article is to conduct a descriptive analysis of the diffusion and implementation of the BSC in the Norwegian municipality sector. The article draws on two sources of data: (1) an electronic survey sent to all 428 municipalities in Norway, yielding a response rate of 26%, and (2) follow-up interviews with representatives from 15 municipalities. In the empirical analysis, the article first provides an overall overview of patterns related to the diffusion and implementation of the BSC in the Norwegian municipality sector. With respect to BSC diffusion and implementation, the data show that the BSC is still widely used among Norwegian municipalities and has not yet entered a clear downturn phase. With respect to adoption and implementation, a more fine-grained analysis of five categories of respondents (non-adopters, planners, implementers, current users, ex-users) is also carried out, focusing on the motives, perceptions and applications of the concept. The analysis reveals considerable variation when it comes to perceptions and experiences associated with BSC adoption and implementation.

Suggested Citation

  • Dag Øivind Madsen & Blerim Azizi & Albert Rushiti & Tonny Stenheim, 2019. "The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis," Social Sciences, MDPI, vol. 8(5), pages 1-31, May.
    • Handle: RePEc:gam:jscscx:v:8:y:2019:i:5:p:152-:d:231153
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2076-0760/8/5/152/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2076-0760/8/5/152/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Marvin Soderberg & Suresh Kalagnanam & Norman T. Sheehan & Ganesh Vaidyanathan, 2011. "When is a balanced scorecard a balanced scorecard?," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 60(7), pages 688-708, September.
    2. Dag Øivind Madsen & Kåre Slåtten, 2015. "The Balanced Scorecard: Fashion or Virus?," Administrative Sciences, MDPI, vol. 5(2), pages 1-35, June.
    3. Steen Nielsen & Rene Sorensen, 2004. "Motives, diffusion and utilisation of the balanced scorecard in Denmark," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 103-124.
    4. Lucia Clara Banchieri & Fernando Campa Planas & Maria Victoria Sanchez Rebull, 2011. "What has been said, and what remains to be said, about the balanced scorecard?," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 29(1), pages 155-192.
    5. Dag Madsen & Kåre Slåtten, 2013. "The Role of the Management Fashion Arena in the Cross-National Diffusion of Management Concepts: The Case of the Balanced Scorecard in the Scandinavian Countries," Administrative Sciences, MDPI, vol. 3(3), pages 1-33, August.
    6. Dag Øivind Madsen, 2014. "How do managers encounter fashionable management concepts? A study of balanced scorecard adopters in Scandinavia," International Journal of Management Concepts and Philosophy, Inderscience Enterprises Ltd, vol. 8(4), pages 249-267.
    7. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    8. Marvin Soderberg & Suresh Kalagnanam & Norman T. Sheehan & Ganesh Vaidyanathan, 2011. "When is a balanced scorecard a balanced scorecard?," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 60(7), pages 688-708, September.
    9. Lorenzo Lucianetti, 2010. "The impact of the strategy maps on balanced scorecard performance," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 12(1), pages 21-36.
    10. Mike Perkins & Anna Grey & Helge Remmers, 2014. "What do we really mean by “Balanced Scorecard”?," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 63(2), pages 148-169, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.
    2. Dag Øivind Madsen & Kåre Slåtten, 2015. "The Balanced Scorecard: Fashion or Virus?," Administrative Sciences, MDPI, vol. 5(2), pages 1-35, June.
    3. Svitlana Firsova, 2017. "Examining Institutional Content Of The Balanced Scorecard: Logics And Translations In Ukrainian Business Environment," Organizations and Markets in Emerging Economies, Faculty of Economics, Vilnius University, vol. 8(2).
    4. Dag Øivind Madsen & Tonny Stenheim, 2016. "Big Data viewed through the lens of management fashion theory," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1165072-116, December.
    5. repec:vul:omefvu:v:9:y:2017:i:2:id:229 is not listed on IDEAS
    6. Dag Øivind Madsen & Kåre Slåtten, 2015. "Social media and management fashions," Cogent Business & Management, Taylor & Francis Journals, vol. 2(1), pages 1122256-112, December.
    7. Dag Øivind Madsen, 2016. "SWOT Analysis: A Management Fashion Perspective," Post-Print hal-01306102, HAL.
    8. Benedicta Prihatin Dwi Riyanti & Angela Oktavia Suryani & Christine Winstinindah Sandroto & Silverius Y. Soeharso, 2022. "The construct and predictive validity testing of Indonesian entrepreneurial competence inventory-situational judgment test model," Journal of Innovation and Entrepreneurship, Springer, vol. 11(1), pages 1-19, December.
    9. Muhammad Rafiq & XingPing Zhang & Jiahai Yuan & Shumaila Naz & Saif Maqbool, 2020. "Impact of a Balanced Scorecard as a Strategic Management System Tool to Improve Sustainable Development: Measuring the Mediation of Organizational Performance through PLS-Smart," Sustainability, MDPI, vol. 12(4), pages 1-19, February.
    10. Dag Øivind Madsen & Daniel Johanson, 2016. "Examining customer relationship management from a management fashion perspective," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1161285-116, December.
    11. Muhammad Rafiq & Saif Maqbool & José Moleiro Martins & Mário Nuno Mata & Rui Miguel Dantas & Shumaila Naz & Anabela Batista Correia, 2021. "A Study on Balanced Scorecard and Its Impact on Sustainable Development of Renewable Energy Organizations; A Mediating Role of Political and Regulatory Institutions," Risks, MDPI, vol. 9(6), pages 1-18, June.
    12. Ian Hodge & William M. Adams, 2016. "Short-Term Projects versus Adaptive Governance: Conflicting Demands in the Management of Ecological Restoration," Land, MDPI, vol. 5(4), pages 1-17, November.
    13. Ball, Amanda & Craig, Russell, 2010. "Using neo-institutionalism to advance social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 283-293.
    14. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    15. Rosta, Miklós, 2013. "New Public Management: opportunity for the Centre, thread for the Periphery," MPRA Paper 68474, University Library of Munich, Germany.
    16. Tóth, Balázs, 2021. "Milyen kapcsolatban állnak a közszféra reformjai a gazdaságpolitikai paradigmákkal? [How reforms of the public sector relate to the paradigms of economic policy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 205-222.
    17. Maria Rosaria Alfano & Anna Laura Baraldi & Claudia Cantabene, 2023. "Eppur si muove: an evaluation of museum policy reform in Italy," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 47(1), pages 97-131, March.
    18. Sari Suomalainen & Outi Tahvonen & Helena Kahiluoto, 2022. "From Participation to Involvement in Urban Open Space Management and Maintenance," Sustainability, MDPI, vol. 14(19), pages 1-19, October.
    19. Shukla, Anuprita & Teedon, Paul & Cornish, Flora, 2016. "Empty rituals? A qualitative study of users’ experience of monitoring & evaluation systems in HIV interventions in western India," Social Science & Medicine, Elsevier, vol. 168(C), pages 7-15.
    20. Mr. Richard I Allen & Yasemin Hurcan & Peter Murphy & Mr. Maximilien Queyranne & Mr. Sami Yläoutinen, 2015. "The Evolving Functions and Organization of Finance Ministries," IMF Working Papers 2015/232, International Monetary Fund.
    21. repec:cuf:journl:y:2017:v:18:i:1:moreno-enguix is not listed on IDEAS
    22. Heli Hookana, 2011. "Measurement of Effectiveness, Efficiency and Quality in Public Sector Services: Interventionist Empirical Investigations," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers],, University of Primorska, Faculty of Management Koper.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jscscx:v:8:y:2019:i:5:p:152-:d:231153. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.