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Implementing Balanced Scorecard in a municipality setting - and they lived happily ever after? A case study of the City of Copenhagen

Weich, André and Khan, Athar Ali (2010)
Department of Business Administration
Abstract
The purpose of this thesis is to describe and analyze the development and perceived usefulness and problems of the BSC in the city of Copenhagen a few years after its original implementation. A qualitative approach is used throughout the thesis. Primary data is collected through interviews. The study takes its theoretical stance in previous research and studies conducted within the Balanced Scorecard area. These theoretical contributions are compared and weighted against empirical results. The main findings include that the implementation of the Balanced Scorecard (BSC) has followed scientific suggestions. During this study the authors conclude that only three departments are using the BSC while three departments have stopped using it. One... (More)
The purpose of this thesis is to describe and analyze the development and perceived usefulness and problems of the BSC in the city of Copenhagen a few years after its original implementation. A qualitative approach is used throughout the thesis. Primary data is collected through interviews. The study takes its theoretical stance in previous research and studies conducted within the Balanced Scorecard area. These theoretical contributions are compared and weighted against empirical results. The main findings include that the implementation of the Balanced Scorecard (BSC) has followed scientific suggestions. During this study the authors conclude that only three departments are using the BSC while three departments have stopped using it. One department has chosen not to implement the concept. In common for all departments is the focus on the strategic parts of the BSC, primarily through the use of strategy cards. Identified problems with the BSC include; linking between the perspectives, limited IT –support systems and extensive measurements. We see a tendency of moving towards more simplied management control tools among the departments. (Less)
Please use this url to cite or link to this publication:
author
Weich, André and Khan, Athar Ali
supervisor
organization
year
type
H1 - Master's Degree (One Year)
subject
keywords
Strategic Performance Measurement Tool, Management Accounting, Copenhagen, Balanced Scorecard, Public sector, Management of enterprises, Företagsledning, management
language
Swedish
id
1626917
date added to LUP
2010-06-17 00:00:00
date last changed
2012-04-02 18:17:39
@misc{1626917,
  abstract     = {The purpose of this thesis is to describe and analyze the development and perceived usefulness and problems of the BSC in the city of Copenhagen a few years after its original implementation. A qualitative approach is used throughout the thesis. Primary data is collected through interviews. The study takes its theoretical stance in previous research and studies conducted within the Balanced Scorecard area. These theoretical contributions are compared and weighted against empirical results. The main findings include that the implementation of the Balanced Scorecard (BSC) has followed scientific suggestions. During this study the authors conclude that only three departments are using the BSC while three departments have stopped using it. One department has chosen not to implement the concept. In common for all departments is the focus on the strategic parts of the BSC, primarily through the use of strategy cards. Identified problems with the BSC include; linking between the perspectives, limited IT –support systems and extensive measurements. We see a tendency of moving towards more simplied management control tools among the departments.},
  author       = {Weich, André and Khan, Athar Ali},
  keyword      = {Strategic Performance Measurement Tool,Management Accounting,Copenhagen,Balanced Scorecard,Public sector,Management of enterprises,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Implementing Balanced Scorecard in a municipality setting - and they lived happily ever after? A case study of the City of Copenhagen},
  year         = {2010},
}