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Balanserat styrkort- en studie om hur införandeprocessen påverkar synen på modellen

Today`s society requires that municipalities focus must be more on effectivity and quality. Because of this it is important for municipalities to look after the controlling systems. Many municipalities choose to adopt models that reflect the efficacy. The municipality of Vellinge has chosen to implement balanced scorecard in all their efficacies. We found it interesting when it was exposed that 70 % of all implementations of balanced scorecard fails. The purpose of this thesis is to examine the overall view on the balanced scorecard on different levels, from politicians to branch heads. The purpose was also to examine how the process of inserting the model was done. We have delimitated our study to only include the soft efficacies in the municipality of Vellinge. In order to fulfil the purpose of our thesis we have interviewed people from different levels in the organization. Our study shows that the municipality didn`t change so much, they have used goals and quality follow-ups that already existed and composed this in a model they call balanced scorecard. It also appeared that the municipality of Vellinge have a very powerful management. This has contributed that the balanced scorecard has come so far down in the organization as to the local managers. The conclusions that we came up with was that the view on the balanced scorecard differ between two levels in the organization. Management, politicians, administrative directors, local managers and branch heads have equal thoughts about the purpose of the scorecard. They also share a positive opinion about how the model will be used. The collaborators however have different views on this matter.. They are not so positive to either the model, the visions or it`s purpose. This problem came up when the collaborators weren`t enough involved in the process of introducing the scorecard, as the litterature demands.

Författare

Jeanette Linderoth Charlott Lindskog

Lärosäte och institution

Högskolan Kristianstad/Institutionen för ekonomi

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