Riksantikvarieämbetet - Identifieringen av balanserat styrkort i en offentlig verksamhet
Hur kan processen vid skapandet av Riksantikvarieämbetets balanserade styrkort påverka dess vidare användning som styrmodell?
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. We aim to evaluate this based on theory about balanced scorecard and management control in the public sector. The conclusion is that RAÄ has followed the theoretical recommendations to a large extent. However, there are deviations from theory which can lead to a malfunctioning usage of the balanced scorecard.