Styrkortstillämpning i två kommunala förvaltningar
hur en lokal kommunal kontext påverkar och påverkas av en styrmodell
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. The chapter concludes with a self-constructed model, which is the basis for the remaining chapter structure. The study was conducted as a case study in stadsbyggnadsförvaltningen and utvecklingsnämndens förvaltning in Helsingborg. We have chosen to do a qualitative study with an abductive approach, where empirical data is collected through interviews and an observation. The results we obtained suggest that the scorecard application is highly dependent on how scorecard adjustment has been done in the department and what set of rules the organization's actors are guided and constrained by.