Struktur och styrning med balanced scorecard som styrverktyg
En studie inom Västra Götalandsregionen
BackgroundThere are different organizational structures and control and it has been proved difficult to find a combination between these that leads to goal congruence and improved efficiency. An organization can be structured according to hierarchical levels and the decision making can be either centralized or decentralized. Organizational control can be classified according to the amount of rules and balanced scorecard can be used to weld together the structure with the control.PurposeThe purpose is to create an understanding of how two types of structures and control in an organization appears and also to investigate how these differ from one another concerning the balanced scorecard as a control system. We will also investigate how the variables goal congruence and efficiency are affected by the implementation of the balanced scorecard.MethodTo answer the purpose of this thesis we have mainly used the qualitative method since we have studied two organizations thoroughly through interviews on different levels of the organization. The study also has some quantitative elements since we wanted to get a more truthful picture of the organizations. Therefore we have used questionnaires to include the employees of the lower level in the hierarchy.ConclusionThe result of the study shows that one of the organisations, which we assumed to be bureaucratic, fulfilled the assumption for the most part and the other organisation was professional which we also had assumed prior to the study. The control in the two organisations was different, in the bureaucratic the control was also bureaucratic while in the professional the control was divided into bureaucratic and clan control. The result also show that the use of the balanced scorecard on the lower level has not spread in the way the management of the organisations had expected. The goals presented in the scorecard have not lead to any goal congruence since the employees do not find the scorecard important. Another result of the study is that efficiency is difficult to measure.