Performance Management Through the Balanced Scorecard Approach by the South African Revenue Service

Atul Kumar, Vinaydeep Brar, Chetan Chaudhari and Shirish S. Raibagkar ()
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Atul Kumar: Dr. D. Y. Patil B-School
Vinaydeep Brar: S.N.G. Institute of Management & Research
Chetan Chaudhari: Global Business School and Research Centre, Dr. D. Y. Patil Vidyapeeth,
Shirish S. Raibagkar: Institute of Cost Accountants of India

Public Organization Review, 2023, vol. 23, issue 3, No 17, 1143-1165

Abstract: Abstract This paper, presents the case of the South African Revenue Service (SARS), whose strategic planning reflects features of the balanced scorecard (BSC) approach. The strategic plan documents of the SARS were examined. Applying manifest and latent content analysis it is highlighted how the mission, vision, and strategy have been translated into objectives that have key performance indicators, targets, and initiatives. Some of its recent performance achievements are proof of the potential that a tool like BSC holds. The SARS strategic plan is a motivating case and a learning input for government organizations dealing with the intricacies of the BSC systematically. Other revenue collecting and government agencies can consider adopting of a similar approach.

Keywords: Balanced scorecard; South African Revenue Service; Strategic plan; Perspectives (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s11115-022-00646-5

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