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Challenges to implementing strategic performance measurement systems in multi-objective organizations: the case of a large local government authority

Citation

Umashev, C and Willett, RJ, Challenges to implementing strategic performance measurement systems in multi-objective organizations: the case of a large local government authority, Abacus: A Journal of Accounting, Finance and Business Studies, 44, (4) pp. 377-398. ISSN 0001-3072 (2008) [Refereed Article]


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Copyright Statement

The definitive published version is available online at: http://www3.interscience.wiley.com/

DOI: doi:10.1111/j.1467-6281.2008.00268.x

Abstract

A case study of the implementation of the balanced scorecard in a large local government authority is reported. Based on interview data, the factors that were perceived by senior managers to be important to the success or failure of the implementation are analysed. It is determined that scorecard measures were not effectively cascaded down to lower levels of the organization. Various inter-related problems of leadership, training, feedback, employee empowerment and weak incentive schemes combined to cause communication difficulties which prevented the cascading problem from being effectively addressed.

Item Details

Item Type:Refereed Article
Keywords:accounting change, balanced scorecard, case study, implementation, performance measurement, public sector
Research Division:Commerce, Management, Tourism and Services
Research Group:Business and Management
Research Field:Business and Management not elsewhere classified
Objective Division:Economic Framework
Objective Group:Management and Productivity
Objective Field:Management and Productivity not elsewhere classified
Author:Willett, RJ (Professor Roger Willett)
ID Code:71263
Year Published:2008
Web of Science® Times Cited:10
Deposited By:Research Division
Deposited On:2011-07-12
Last Modified:2012-10-11
Downloads:6 View Download Statistics

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