Balanserade styrkort i statliga organisationer - Om, hur och betydelse?
Balanced ScorecardBalanserat styrkortStatliga organisationerBScVerksamhetsstyrningEkonomistyrningStyrsystem
AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background: The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations. The study of the so-calledmapping level has been concentrated to only in small ways touch how organizations usethe Balanced Scorecard. The second part of this study has been demarked to be about todescribe and explain how and what impact the Balanced Scorecard has for the three of usselected organizations' controlling and management of their operations.Methodology: With a mainly abductive reasoning, our investigation is carried out usingboth quantitative and qualitative methodology. The collection of data consisted of bothprimary and secondary data has been used collaterally. We have gathered the empiricaldata information through interviews, surveys, documentations of various kinds fromvarious state government websites, as well as the theoretical framework throughliterature, articles and previously written reports and thesis?s.Result and conclusions: The Balanced Scorecard is a Control System that has a strongfoothold in the governmental authorities? world. To a relatively large proportion, theempiria of how the Balanced Scorecard is being used is consistent with the theory thathas been our frame of reference. In our opinion, the Balanced Scorecard has an importantrole for the governmental authorities? leadership and controlling of its operations.Proposal for further research: We refer to our last subsection in this thesis, where wehave highlighted a number of interesting topics to inquire into.