Does level of balanced scorecard adoption affect service quality? A study on Malaysian local authorities

Erlane K. Ghani, Jamaliah Said and Fawzi Laswad

International Journal of Managerial and Financial Accounting, 2010, vol. 2, issue 3, 256-274

Abstract: This study examines the adoption of balanced scorecard (BSC) in Malaysian local authorities (MLA). Using a questionnaire survey, this study assesses whether high level of BSC adoption in the local authorities in Malaysia would eventuate high service quality. This study uses variables of BSC introduced by Kaplan and Norton (1996) in assessing their influence on the service quality of MLA. The results indicate that this performance measurement does affect service quality. The results show significant differences between organisations that have high level of BSC adoption on their level of service quality and those organisations that have low level of BSC adoption. The results support the findings in the private sector literature that found BSC as an effective performance measurement tool in performance improvement.

Keywords: local authorities; service quality; balanced scorecard; BSC adoption; Malaysia; performance measurement. (search for similar items in EconPapers)
Date: 2010
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