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: H70 M49 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v12n2-2018/GJBR-V12N2-2018-1.pdf (application/pdf)

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:ibf:gjbres:v:12:y:2018:i:2:p:1-14

Access Statistics for this article

Global Journal of Business Research is currently edited by Terrance Jalbert

More articles in Global Journal of Business Research from The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ( this e-mail address is bad, please contact ).