Title:Balanced scorecard in the public sector - the balancing of conflicting objectives.Level:Final assignment for Bachelor of Science in Business Administration.Authors:Erika Sundström and Lisette Lundstedt.Tutor:Stig Sörling and Tomas Källquist.Date:2014-05-20.Purpose:The purpose of our study, from a management perspective, is to increase understanding of how the public sector can develop and use the balanced scorecard to balance conflicting objectives.Method:Hermeneutic approach, Literature review, Qualitative case study.Result and conclusion:Under certain conditions, the balanced scorecard can help to deal with conflicting objectives in a public organization. Stakeholders and objectives are important factors for a balanced control. This is due to the fact that many different stakeholders often leads to the creation of conflicting objectives. Numerous and unclear objectives lead to both conflict and uncertainty. The organization?s structure and culture are other factors that also influence.

 Title: Implementation of Balance Scorecard in public sector - a case study in the community of Tidaholm. Course: Thesis in business administration, 15 p Authors: Marie Ohlsson and Ola Pettersson Advisor: Henrik Linderoth Purpose: The purpose of this thesis is to investigate how the balanced scorecard can be formed according to the backgrounds in the community of Tidaholm. Methodology: We have chosen a qualitative case study. We work on the supposition of an established theory. And switch between deductive and inductive method, with an abductive method as a result. Theory: We work on the supposition of the latest theories from the authors of the balanced scorecard, Robert S. Kaplan and David P. Norton.

Purpose: The purpose with our study is to accomplish a quantitative research of all municipalities in Sweden and see why they apply Balanced Scorecard. The study will also investigate the spread of Balanced Scorecard, even the benefits and how they use it. Method: In our study we have chosen a quantitative research. The study has been accomplished with a questionnaire survey which we sent to all of the Swedish municipalities. We have also done a literature study to get more knowledge about relevant theories.

Purpose: The purpose with our study is to accomplish a quantitative research of all municipalities in Sweden and see why they apply Balanced Scorecard. The study will also investigate the spread of Balanced Scorecard, even the benefits and how they use it. Method: In our study we have chosen a quantitative research. The study has been accomplished with a questionnaire survey which we sent to all of the Swedish municipalities. We have also done a literature study to get more knowledge about relevant theories. Finally we have compiled the questionnaire in Netigate and Excel, and analysed the result from the questionnaire. Results: Balanced Scorecard is well-known in the Swedish municipalities and 36 percent of the municipalities use this scorecard in whole or in parts of the organisation.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other?s weaknesses.

Vid utformningen av ett belöningssystem kopplat till Balanced Scorecard finns en mängd faktorer att beakta. Att kommunikationen fungerar både uppåt och nedåt i hierarkin är av yttersta vikt. För att få en tydlig koppling förordar vi att de bonusgrundande måtten är kopplade till respektive enhets scorecard. För att de anställda ska motiveras krävs det en tydlig koppling mellan prestation och utfallande av belöning. För att få ett balanserat belöningssystem ska de bonusgrundande måtten vara tagna från de olika perspektiven i Balanced Scorecard.

Background: A Balanced Scorecard can be used as a tool for communicating and presenting the vision and strategic goals of an organisation in a way that is easy to understand. Implementing a scorecard will support the learning process and dialog concerning the strategy of the organisation. It will also increase the employees understanding of the organisation and motivate them to reach the strategic targets.Purpose: To evaluate and describe employees opinions of a Balanced Scorecard that has been created by the management group from a management point of view. From that, our aim is to recommend our case company, Swedish Tissue, how to implement their Balanced Scorecard. We will also give more general recommendations on how to implement a scorecard.Method: The conclusions in this thesis are the result of a case study.

Balanced Scorecard har utifrån vår synvinkel två olika användningssätt. Styrkortet kan oavsett användningssätt uppfylla ekonomistyrningens första två uppgifter. Däremot ser vi brister hos styrkortet som gör att det inte kan ses som problemlösande enligt vår definition. För att denna tredje uppgift skall kunna uppfyllas måste företagets ekonomistyrning ses som en helhet där Balanced Scorecard tillsammans med andra styrinstrument bildar ett styrpaket. Härigenom kan svagheter hos vissa instrument vägas upp av styrkor hos andra..

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.

Game balance can be considerd complex - there are many factors that play a role in the perception of balance. This thesis examines complexity, game theory and intution in an effort to disconver more about the perception of balance. The findings are that tactical and strategical choices that are presented for a player need to be interesting, not to complex and not to obvious. The importance lies in the estimation of the result that the player does when making a choice..

A variety of studies have been conducted on the use of the balanced scorecard in the public sector. Fewer studies, however, is made at a lower, more local level within municipal departments. The aim is to describe the scorecard application by two different departments, while scorecard adjustment over time and actors and their rules are addressed in this context. This has led us to the following problem: How can scorecard application be described in two different departments in a municipal context? In the theoretical framework we presented fundamental theories of balanced scorecard in different contexts, a scorecards translation process and the rules that guide and limit the actors in the organization.

Title:   Controlling Mälarenergi by Balanced Scorecard Seminar date:  2009-01-16 Institution:   School of Sustainable Development of Society and Technology Course:   Bachelor thesis 15hp Authors:   Camilla Nilsson, Amanda Agestav Advisor:   Ulla Pettersson The main issues:                What does Mälarenergi's Balanced Scorecard look like? Which Balanced Scorecard perspectives are important to Mälarenergi? Is Balanced Scorecard a purposeful control model in order for the group management to fulfil the aims of the owners' directives? Purpose:                            The purpose is to find out how the group management at Mälarenergi works with Balanced Scorecard. Is Balanced Scorecard a purposeful tool for the group management to fulfill the aims of the owners' directives? Method:                             This study is based on a qualitative research method in the form of interviews. We have interviewed one respondent.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

Sedan introduktionen 1992 har Balanced Scorecard blivit ett alltmer använt ekonomiskt styrsystem i större vinstdrivande företag. Däremot har Balanced Scorecard mer sällan använts i icke-vinstdrivande företag. Få ideella verksamheter använder sig av detta styrmedel, trots att det skulle kunna passa deras organisation bättre, just på grund av att det fokuserar mindre på finansiella mått. När det gäller icke-vinstdrivande organisationer är budget som enda styrsystem oftast inte optimalt. Används endast budget föreligger en risk att alltför stor vikt läggs vid kortsiktiga istället för långsiktiga mål.Med detta i åtanke är det troligt att även en icke-vinstdrivande organisation kan ha nytta av ett Balanced Scorecard, men att det borde utformas på ett annat sätt..