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The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis

Department of Business, Marketing and Law, School of Business, University of South-Eastern Norway, Bredalsveien 14, 3511 Hønefoss, Norway
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Soc. Sci. 2019, 8(5), 152; https://doi.org/10.3390/socsci8050152
Received: 4 April 2019 / Revised: 4 May 2019 / Accepted: 6 May 2019 / Published: 14 May 2019
(This article belongs to the Section Social Economics)
PDF [445 KB, uploaded 14 May 2019]

Abstract

The Balanced Scorecard (BSC) has over the last two and a half decades received much attention as a management model for both private and public sector organizations. However, the BSC concept’s use and application in local governments and municipalities remains relatively understudied. This is particularly the case for the Norwegian context. Therefore, the aim of this article is to conduct a descriptive analysis of the diffusion and implementation of the BSC in the Norwegian municipality sector. The article draws on two sources of data: (1) an electronic survey sent to all 428 municipalities in Norway, yielding a response rate of 26%, and (2) follow-up interviews with representatives from 15 municipalities. In the empirical analysis, the article first provides an overall overview of patterns related to the diffusion and implementation of the BSC in the Norwegian municipality sector. With respect to BSC diffusion and implementation, the data show that the BSC is still widely used among Norwegian municipalities and has not yet entered a clear downturn phase. With respect to adoption and implementation, a more fine-grained analysis of five categories of respondents (non-adopters, planners, implementers, current users, ex-users) is also carried out, focusing on the motives, perceptions and applications of the concept. The analysis reveals considerable variation when it comes to perceptions and experiences associated with BSC adoption and implementation.
Keywords: Balanced Scorecard; management concept; diffusion; implementation; adoption; municipalities; local government Balanced Scorecard; management concept; diffusion; implementation; adoption; municipalities; local government
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
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Madsen, D.Ø.; Azizi, B.; Rushiti, A.; Stenheim, T. The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis. Soc. Sci. 2019, 8, 152.

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