Conference paper
Balanced Scorecard Implementation in the Public Sector: Lessons Learnt in a Large Local Government Authority
Proceedings of Accounting and Finance Association of Australian and New Zealand Conference, pp.1-25
Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2009 (Adelaide, Australia, 05-Jul-2009–07-Jul-2009)
Accounting and Finance Association of Australia and New Zealand
2009
Abstract
Over the last decade the balanced scorecard (BSC) has emerged as a popular strategic performance measurement system as it assists organisations in effectively implementing strategy and in measuring organisational performance. In fact, the BSC has become more extensively used in both the private and public sectors. This topic has attracted much attention in the public sector as evidenced by studies in the healthcare industry, universities, and local government institutions or 'municipalities'. This paper identifies some of the main challenges and lessons learnt by a large Local Government Authority (LGA) within Australia in relation to the design and implementation of a comprehensive BSC designed for a large LGA. This study is based on a review of annual reports and semi-structured interviews with the senior managers of various programs and divisions within the LGA. Future research opportunities are also identified in this area.
Details
- Title
- Balanced Scorecard Implementation in the Public Sector: Lessons Learnt in a Large Local Government Authority
- Authors
- David Gadenne (Author) - University of the Sunshine Coast - Faculty of BusinessBishnu Sharma (Author) - University of the Sunshine Coast - Faculty of Business
- Publication details
- Proceedings of Accounting and Finance Association of Australian and New Zealand Conference, pp.1-25
- Conference details
- Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2009 (Adelaide, Australia, 05-Jul-2009–07-Jul-2009)
- Publisher
- Accounting and Finance Association of Australia and New Zealand
- Date published
- 2009
- Copyright note
- Copyright © 2009 The Authors. Reproduced with permission of the copyright holder.
- Organisation Unit
- School of Business and Creative Industries; Indigenous and Transcultural Research Centre; University of the Sunshine Coast, Queensland; USC Business School - Legacy
- Language
- English
- Record Identifier
- 99449692702621
- Output Type
- Conference paper
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