Balanced scorecard has gained a widespread diffusion among private and public owned organizations, becoming an overarching concept and good for all tools. Indeed, the balanced scorecard was born as a performance measurement system, and then evolved to a strategic management systems capable of aligning the organization according to the strategic orientation of the firm. Kaplan and Norton propose the Balanced Scorecard also for public sector organizations. However, the application of Balanced Scorecard into the public sector was carried out without a conceptual reflection on its adequacy. In the literature, some authors criticized the claims that Kaplan and Norton assumed in the functioning of the Balanced Scorecard. In this paper is presented an analysis of the underlying assumptions and foundation of the Balanced Scorecard in Local Authorities. Through the evidences gathered in a longitudinal case-study the strengths, but also the weaknesses and limitation of the Balanced Scorecard are discussed. In particular, the empirical material confirmed the existence of three order of conceptual limits, namely: a static approach to strategy, top-down managerial process and mechanical cause and effect relation among variables. The paper concluded with some indications on the precaution that local authorities’ managers should take into consideration prior the introduction of a Balanced Scorecard-like system.

Il Balanced Scorecard negli enti locali: una riflessione sui limiti concettuali

BRACCI, Enrico
2010

Abstract

Balanced scorecard has gained a widespread diffusion among private and public owned organizations, becoming an overarching concept and good for all tools. Indeed, the balanced scorecard was born as a performance measurement system, and then evolved to a strategic management systems capable of aligning the organization according to the strategic orientation of the firm. Kaplan and Norton propose the Balanced Scorecard also for public sector organizations. However, the application of Balanced Scorecard into the public sector was carried out without a conceptual reflection on its adequacy. In the literature, some authors criticized the claims that Kaplan and Norton assumed in the functioning of the Balanced Scorecard. In this paper is presented an analysis of the underlying assumptions and foundation of the Balanced Scorecard in Local Authorities. Through the evidences gathered in a longitudinal case-study the strengths, but also the weaknesses and limitation of the Balanced Scorecard are discussed. In particular, the empirical material confirmed the existence of three order of conceptual limits, namely: a static approach to strategy, top-down managerial process and mechanical cause and effect relation among variables. The paper concluded with some indications on the precaution that local authorities’ managers should take into consideration prior the introduction of a Balanced Scorecard-like system.
2010
Bracci, Enrico
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11392/1386815
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