Varför väljer vissa kommuner att avveckla BSC?
(2014) FEKH69 20141Department of Business Administration
- Abstract
- Title: Why do some municipalities stop using the balanced scorecard? - A case study in three Swedish municipalities.
Seminar date: 2014-06-05
Course: FEKH69
Authors: Denice Klytsareff, Pär-Ola Olsson, Hanna Tengeborg
Advisor: Mikael Hellström
Key words: Balanced scorecard, not for profit, municipality, management control, organizational change.
Purpose: To describe and analyze why some Swedish municipalities chose to stop using The Balanced Scorecard.
Methodology: We have used a qualitative method, in the form of telephone interviews, to investigate why different municipalities chose to waive the balanced scorecard. To increase the quality of the study, we conducted interviews in three different municipalities:... (More) - Title: Why do some municipalities stop using the balanced scorecard? - A case study in three Swedish municipalities.
Seminar date: 2014-06-05
Course: FEKH69
Authors: Denice Klytsareff, Pär-Ola Olsson, Hanna Tengeborg
Advisor: Mikael Hellström
Key words: Balanced scorecard, not for profit, municipality, management control, organizational change.
Purpose: To describe and analyze why some Swedish municipalities chose to stop using The Balanced Scorecard.
Methodology: We have used a qualitative method, in the form of telephone interviews, to investigate why different municipalities chose to waive the balanced scorecard. To increase the quality of the study, we conducted interviews in three different municipalities: Mariestad, Sigtuna and Vetlanda.
Theoretical perspective: First, we present theory regarding the balanced scorecard on a general level and then we specify the theory to focus on the balanced scorecard in public organizations. Then follows theory of organizational change. And finally, we describe the reasons for introducing and abandoning management innovations.
Empirical foundation: Our empirical foundation is based on two interviews in each of the three municipalities. The chapter is present in three categories: Mariestads municipality, Sigtuna municipality and Vetlanda municipality.
Conclusions: In the paper we arrive at three conclusions. First, the municipalities that were interviewed all used the services of consultants while introducing the BSC. We do not think that they adopted the model for reasons of efficiency, and therefore the model was not the most optimal for their particular organization. Second, the municipalities handled the model carelessly. This, we believe has contributed to dysfunctional management control, thus leading to the end of the use of BSC. Thirdly, we present the idea that there are reasons why the balanced scorecard does not suit municipalities. It is our opinion that the fact that the model does not fit municipalities may have affected the chance of success with the scorecard. This is one of the reasons that some municipalities have chosen to discontinue the scorecard. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4538884
- author
- Klytsareff, Denice LU ; Olsson, Pär-Ola LU and Tengeborg, Hanna LU
- supervisor
- organization
- course
- FEKH69 20141
- year
- 2014
- type
- M2 - Bachelor Degree
- subject
- keywords
- Balanced scorecard, not for profit, municipality, management control, organizational change.
- language
- Swedish
- id
- 4538884
- date added to LUP
- 2014-08-05 13:24:10
- date last changed
- 2014-08-05 13:24:10
@misc{4538884,
abstract = {{Title: Why do some municipalities stop using the balanced scorecard? - A case study in three Swedish municipalities.
Seminar date: 2014-06-05
Course: FEKH69
Authors: Denice Klytsareff, Pär-Ola Olsson, Hanna Tengeborg
Advisor: Mikael Hellström
Key words: Balanced scorecard, not for profit, municipality, management control, organizational change.
Purpose: To describe and analyze why some Swedish municipalities chose to stop using The Balanced Scorecard.
Methodology: We have used a qualitative method, in the form of telephone interviews, to investigate why different municipalities chose to waive the balanced scorecard. To increase the quality of the study, we conducted interviews in three different municipalities: Mariestad, Sigtuna and Vetlanda.
Theoretical perspective: First, we present theory regarding the balanced scorecard on a general level and then we specify the theory to focus on the balanced scorecard in public organizations. Then follows theory of organizational change. And finally, we describe the reasons for introducing and abandoning management innovations.
Empirical foundation: Our empirical foundation is based on two interviews in each of the three municipalities. The chapter is present in three categories: Mariestads municipality, Sigtuna municipality and Vetlanda municipality.
Conclusions: In the paper we arrive at three conclusions. First, the municipalities that were interviewed all used the services of consultants while introducing the BSC. We do not think that they adopted the model for reasons of efficiency, and therefore the model was not the most optimal for their particular organization. Second, the municipalities handled the model carelessly. This, we believe has contributed to dysfunctional management control, thus leading to the end of the use of BSC. Thirdly, we present the idea that there are reasons why the balanced scorecard does not suit municipalities. It is our opinion that the fact that the model does not fit municipalities may have affected the chance of success with the scorecard. This is one of the reasons that some municipalities have chosen to discontinue the scorecard.}},
author = {{Klytsareff, Denice and Olsson, Pär-Ola and Tengeborg, Hanna}},
language = {{swe}},
note = {{Student Paper}},
title = {{Varför väljer vissa kommuner att avveckla BSC?}},
year = {{2014}},
}