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Challenges to implementing strategic performance measurement systems in multi-objective organizations: the case of a large local government authority
journal contributionposted on 2023-05-17, 06:49 authored by Umashev, C, Willett, RJ
A case study of the implementation of the balanced scorecard in a large local government authority is reported. Based on interview data, the factors that were perceived by senior managers to be important to the success or failure of the implementation are analysed. It is determined that scorecard measures were not effectively cascaded down to lower levels of the organization. Various inter-related problems of leadership, training, feedback, employee empowerment and weak incentive schemes combined to cause communication difficulties which prevented the cascading problem from being effectively addressed.
Publication titleAbacus: A Journal of Accounting, Finance and Business Studies
PublisherWiley-Blackwell Publishing Asia
Place of publicationAustralia
Rights statementThe definitive published version is available online at: http://www3.interscience.wiley.com/