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

Dag Øivind Madsen, Blerim Azizi, Albert Rushiti and Tonny Stenheim
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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

Social Sciences, 2019, vol. 8, issue 5, 1-31

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.

Keywords: Balanced Scorecard; management concept; diffusion; implementation; adoption; municipalities; local government (search for similar items in EconPapers)
JEL-codes: A B N P Y80 Z00 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jscscx:v:8:y:2019:i:5:p:152-:d:231153

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