IMPLEMENTATION OF THE BALANCED SCORECARD · PDF...
Transcript of IMPLEMENTATION OF THE BALANCED SCORECARD · PDF...
BALANCED SCORECARD
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IMPLEMENTATION OF THE BALANCED SCORECARD IN THE GREEK
PUBLIC ADMINISTRATION: A CASE STUDY
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Balanced Scorecard,
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Balanced Scorecard (BSC).
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ABSTRACT
One of the most important lessons of recent global financial crisis, which
invaded violently in Greek reality, is that there can be no long-term sustainable
development without the presence of a strong and effective state. Starting from catalytic
criticism against bound pathogens of Greek public administration, particularly of Local
Government, the urgent need for reform is highlighted, based on the principles of New
Public Management, through adoption of appropriate Performance Measurement
Systems (PMS). Among all the PMSs that have been developed, a growing number of
public entities adopt Balanced Scorecard (BSC). The purpose of this study is twofold.
First, to diagnose the state of preparedness on performance of a Local Government
Organization (LGO) of Greek public administration and the need to implement an
integrated performance management and measurement system. Second, to develop and
propose for implementation a BSC model, appropriately designed and delimited to the
needs of the LGO. To this purpose, by adopting the case study research approach and
the principle of triangulation, literature - business documents review, questionnaire and
structured interviews with senior managers, a performance measurement instrument was
proposed for the whole of the institution, including the appropriate indicators, both
financial and non-financial ones. Specifically, the results of empirical study in the
Region of Western Macedonia show that the BSC can be adjusted to the needs of a
Greek LGO, by integrating and linking to its four dimensions all critical success factors.
Hence, the model developed and its indicators could be used as a reference for
implementing the BSC in LGOs and generally in Greek public administration entities,
as the most appropriate strategic performance management and measurement system,
which ensures them continuous improvement based on the fulfillment of citizens -
enterprises on the triptych efficiency-economicity-transparency.
Keywords: Balanced Scorecard, Greek public administration, Public Sector, Local
Government Organizations, Performance Measurement System, Strategic Management
System
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I ......................................................................................................................................... 3
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1. ............................................................................................................................... 4
1.1. ............................................................. 4
1.2. , ........................................................................... 6
1.3. ............................................................................. 8
1.4. .................................................................................................................. 10
II ...................................................................................................................................... 12
BSC :
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2. BSC .................................................. 13
2.1. () ...................................... 13
2.2. .............................................................................. 14
2.3. ............................................... 16
2.4. .................................................... 18
2.5. ................................................... 20
3. Balanced Scorecard (BSC):
.................................................................................................................................... 22
3.1. BSC ........................................................ 22
3.1.1. (Perspectives) BSC ....................................................................... 25
3.1.2. (Objectives) ...................................................................................................... 28
3.1.3. (Measures) .................................................................................................. 28
3.1.4. (Targets) .................................................................... 29
3.1.5. (Initiatives) ........................................................................... 30
3.2. BSC ...................................................................... 30
3.3. BSC .................................................................................... 31
3.4. .................................. 32
III .................................................................................................................................... 35
: BSC
..................................................................................................................................................... 35
4. BSC
............................................................................................ 36
4.1. ................................................... 37
4.2. BSC ........................................ 43
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5. BSC ......................................................... 45
5.1. BSC ................................... 45
5.2. ............ 46
5.2.1. .......................................................................................... 48
5.2.2. BSC .................................................................. 51
5.3. ...................................................... 55
5.3.1. .................................................................................... 55
5.3.2. ........................................ 58
6. BSC ........................................ 62
6.1. BSC .......................................................... 62
6.2. BSC
........................................................................................................................... 63
IV .................................................................................................................................... 67
........................................................................................... 67
7. ................................................................... 68
7.1. .................................................................................................. 68
7.2. ............................................................................... 70
7.3. ................................................................................... 71
7.3.1. :
................................................................................................ 72
7.3.2. :
BSC .......................................................................................................................... 74
7.4. ................................................................................... 77
V ..................................................................................................................................... 79
.......................................................................................... 79
8. ................................................................ 80
8.1. : ................................................ 80
8.1.1. - .......................................................... 80
8.1.2. - ................................... 82
8.2. .......................... 85
8.2.1. - ................................................................................ 85
8.2.2. - - .................... 88
8.2.3. ....................................................................