Examining the Causal Relationships of Balanced Scorecard Perspectives on Organizational Performance Improvement: A Case Study from the Indonesian Public Sector

Alpha Nur Setyawan Pudjono ()
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Alpha Nur Setyawan Pudjono: School of Business and Management Institut Teknologi Bandung, Indonesia. Author-2-Name: Dermawan Wibisono Author-2-Workplace-Name: "School of Business and Management Institut Teknologi Bandung, Jalan Ganesha 10, 40132, Bandung, Indonesia. " Author-3-Name: Ima Fatima Author-3-Workplace-Name: Department of Civil Engineering, Faculty of Civil and Environmental Engineering, Institut Teknologi Bandung, Jalan Ganesha 10, 40132, Bandung, Indonesia. Author-4-Name: Ilma Nurul Rachmania Author-4-Workplace-Name: School of Business and Management Institut Teknologi Bandung, Jalan Ganesha 10, 40132, Bandung, Indonesia. Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: " Objective - This research aimed to explore the causal relationships among performance indicators in the Balanced Scorecard framework of the Indonesia Public Sector. Methodology/Technique - Quantitative and path analysis were used to collect and analyze primary data. The research included 24 Regional Public Sector Offices and 268 Local Public Sector Offices as part of the sample. Findings - The findings showed substantial causal relationships within the Public Sector Balanced Scorecard perspectives, with training significantly influencing employee performance in taxation dissemination and tax supervision activities. However, the impact of training on tax audit performance was considered insignificant. The empirical evidence suggested that tax audit was the only performance indicator positively associated with tax compliance. Determinant factors for tax revenue included tax compliance, dissemination, audit, and supervision. Novelty - This research contributes crucial insights by showing intricate causal relationships among performance indicators, indicating the significant impact of training on distinct facets of employee performance. Additionally, the study identifies tax audits as an essential factor positively influencing tax compliance. The analysis provides new perspectives on the applicability of the Balanced Scorecard in the public sector context, particularly in developing countries. Type of Paper - Empirical"

Keywords: Balanced Scorecard; Path Analysis; Public Sector; Taxation; Performance Indicators. (search for similar items in EconPapers)
JEL-codes: C52 H20 H30 M40 M49 (search for similar items in EconPapers)
Pages: 9
Date: 2024-03-31
New Economics Papers: this item is included in nep-acc and nep-sea
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Published in Accounting and Finance Review, Volume 8, Issue 4

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr232

DOI: 10.35609/afr.2024.8.4(3)

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