Students balancing human capital through scorecard - a study of non-profit organizations
(2007)Department of Business Administration
- Abstract
- PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO’s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given. RESULTS: We conclude that the scorecard in NPO’s has the foremost shortcomings within the creation and usage... (More)
- PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO’s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given. RESULTS: We conclude that the scorecard in NPO’s has the foremost shortcomings within the creation and usage for those at local level using it. Within the local levels we also clearly see in our findings that there are too many focus areas creating all but focus, and a need for an IT-system to move forward within the usage. The benefits are that there is a strong drive from management, that there is a set revision of the scorecard annually. Another positive factor is that there is stability within the scorecard and its design. Although, it is used in a foremost strategic purpose, which is not aligned with the initial purpose. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1347435
- author
- Sundin, Maria and Wigeman, Björn
- supervisor
- organization
- year
- 2007
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Balanced Scorecard, Non-profit organizations, performance measurement, performance management, Management of enterprises, Företagsledning, management
- language
- Swedish
- id
- 1347435
- date added to LUP
- 2007-01-15 00:00:00
- date last changed
- 2012-04-02 16:32:32
@misc{1347435,
abstract = {{PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO’s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given. RESULTS: We conclude that the scorecard in NPO’s has the foremost shortcomings within the creation and usage for those at local level using it. Within the local levels we also clearly see in our findings that there are too many focus areas creating all but focus, and a need for an IT-system to move forward within the usage. The benefits are that there is a strong drive from management, that there is a set revision of the scorecard annually. Another positive factor is that there is stability within the scorecard and its design. Although, it is used in a foremost strategic purpose, which is not aligned with the initial purpose.}},
author = {{Sundin, Maria and Wigeman, Björn}},
language = {{swe}},
note = {{Student Paper}},
title = {{Students balancing human capital through scorecard - a study of non-profit organizations}},
year = {{2007}},
}