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Challenges to implementing strategic performance measurement systems in multi-objective organizations: the case of a large local government authority
journal contribution
posted on 2023-05-17, 06:49 authored by Umashev, C, Willett, RJA 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.
History
Publication title
Abacus: A Journal of Accounting, Finance and Business StudiesVolume
44Issue
4Pagination
377-398ISSN
0001-3072Department/School
TSBEPublisher
Wiley-Blackwell Publishing AsiaPlace of publication
AustraliaRights statement
The definitive published version is available online at: http://www3.interscience.wiley.com/Repository Status
- Restricted