Balanserade styrkort i statliga organisationer - Om, hur och betydelse?

Sammanfattning

Abstract

Bachelor thesis G3 in Business Administration, Linnaeus University School of Business

and Economics, Financial Control, 2FE90E, Spring Semester 2010

Authors: Kennerth Eriksson and Leo H Koch

Advisor: Lars-Göran Aidemark

Title: Balanced Scorecard in governmental organizations ? About, how and its meaning.

Background: The Balanced Scorecard is a Control System that includes both financial and

non-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 from

the private sector on several levels and they often seek to reach multiple targets.

Therefore, their choice of Control System becomes interesting. According to the Swedish

National Financial Management Authority (Ekonomistyrningsverket) among others, there

is no clear knowledge of how widespread the Balanced Scorecard is in governmental

organizations. 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 of

controlling in the organizations we chose to investigate further.

Purpose: The purpose of this thesis is partly to investigate the existence and use of the

Balanced Scorecard in governmental organizations and partly to describe the design of

the Balanced Scorecard in the studied organizations and explain why they have chosen to

work 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 existence

of the Balanced Scorecard in governmental organizations. The study of the so-called

mapping level has been concentrated to only in small ways touch how organizations use

the Balanced Scorecard. The second part of this study has been demarked to be about to

describe and explain how and what impact the Balanced Scorecard has for the three of us

selected organizations' controlling and management of their operations.

Methodology: With a mainly abductive reasoning, our investigation is carried out using

both quantitative and qualitative methodology. The collection of data consisted of both

primary and secondary data has been used collaterally. We have gathered the empirical

data information through interviews, surveys, documentations of various kinds from

various state government websites, as well as the theoretical framework through

literature, articles and previously written reports and thesis’s.

Result and conclusions: The Balanced Scorecard is a Control System that has a strong

foothold in the governmental authorities? world. To a relatively large proportion, the

empiria of how the Balanced Scorecard is being used is consistent with the theory that

has been our frame of reference. In our opinion, the Balanced Scorecard has an important

role for the governmental authorities? leadership and controlling of its operations.

Proposal for further research: We refer to our last subsection in this thesis, where we

have highlighted a number of interesting topics to inquire into.