The relationship of balanced scorecard perspectives and government organization performance measurement

Sri Rahayu, Yudi Yudi, Rahayu Rahayu and Musthafa Luthfi

International Journal of Productivity and Performance Management, 2022, vol. 72, issue 7, 1881-1902

Abstract: Purpose - This research aimed to analyze the causality between the four perspectives in the balanced scorecard (BSC) performance and to analyze the different performance of the four perspectives for the two group schools studied. Design/methodology/approach - Quantitative data were processed using Smart PLS 0.3 and an independent samplet-test. Qualitative data collected using open questionnaires on performance achievement strategies and constraints were analyzed using the Leximancer 4.51. Findings - Results showed that innovation and learning performance influenced financial performance and internal business performance. However, innovation and learning performance did not affect customer satisfaction performance. Internal business performance affected financial performance. However, internal business performance did not influence customer satisfaction performance. Customer satisfaction performance did not influence financial performance. Customer satisfaction performance did not mediate the relationship between innovation and learning performance and financial performance. Internal business performance mediated the relationship between innovation and learning performance and financial performance. The two school groups exhibited differing innovation and learning performance, with no difference for the other three perspectives. Practical implications - The implication of the study is the necessity to create synergy between all parties (school and authorities) to optimize school performance. Improvement in financial performance, especially related to transparency and accountability, will help to improve stakeholders' trust in schools. The government can use the BSC to evaluate public school performance to achieve comprehensive assessment results. Originality/value - The use of the four perspectives in the BSC performance since public schools in Indonesia have never implemented it.

Keywords: Finance; Customers; Internal processes; Growth; Learning (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:ijppmp:ijppm-05-2021-0308

DOI: 10.1108/IJPPM-05-2021-0308

Access Statistics for this article

International Journal of Productivity and Performance Management is currently edited by Dr Luisa Huatuco and Dr Nicky Shaw

More articles in International Journal of Productivity and Performance Management from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().