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ADOPTION OF THE BALANCED SCORECARD BY MUNICIPAL GOVERNMENTS: EVIDENCE FROM CANADA

Kurt Schobel and Peter Drogosiewicz

Global Journal of Business Research, 2018, vol. 12, issue 2, 1-14

Abstract: This paper examines the evolving adoption of the Balanced Scorecard (BSC) in municipal governments. We conduct a study of the use of BSCs in municipal governments across Canada. Senior administrators are surveyed regarding the use of performance measures and the results are compared to a similar study conducted in 2004. The results show that municipal governments continue to focus primarily on financial metrics. Adopters recognize the value of a BSC and most no longer see the BSC as a fad or as a set of ad-hoc measures. They recognize the BSC is a valuable tool that links the municipality¡¯s mission and strategy to objective measures. This paper extends the literature on the BSC by identifying a growing desire to improve performance measurement within Canadian municipalities. In addition, understanding the needs, concerns, and reasons for not implementing a BSC will provide practitioners with the necessary information to develop BSC tools that work for a municipal government

Keywords: Balanced Scorecard; Public Sector; Performance Measurement (search for similar items in EconPapers)
JEL-codes: M49 H70 (search for similar items in EconPapers)
Date: 2018
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