Balanced scorecard at Skelleftea municipality

The concept of the balanced scorecard was introduced by Harvard professors Robert S. Kaplan and David P. Norton in 1992 when organizations realized that it was no longer sustainable to focus only on financial objectives in order to stay competitive. The balanced scorecard was traditionally developed for use in for-profit organizations but with its fundamental idea that the financial perspective does not always cover what is most important, it has also been implemented in non-profit organizations where profit maximization is not the main objective. Although the balanced scorecard is presented to be an effective management system for survival in a more challenging and competing environment it has also been strongly criticized by several authors as well as organization that have unsuccessfully implemented it…

Contents

1. INTRODUCING THE RESEARCH
1.1 BACKGROUND
1.2 RESEARCH PROBLEM
1.3 PURPOSE
1.4 DELIMITATIONS
1.5 CHOICE OF TOPIC
1.6 DEFINITIONS AND KEYWORDS
1.7 DISPOSITION
2. IDENTIFYING OUR SCIENTIFIC TERMINUS A QUO
2.1 FIRST HAND PRECONCEPTIONS
2.2 SECOND HAND PRECONCEPTIONS
2.3 PERSPECTIVES
2.4 SCIENTIFIC IDEAL
2.4.1 The Positivistic ideal
2.4.2 The Hermeneutic ideal
2.4.3 Our scientific ideal
2.5 SCIENTIFIC APPROACH
3. FRAMING THE THEORY
3.1 PERFORMANCE
3.2 THE BALANCED SCORECARD
3.3 THE PERSPECTIVES
3.3.1 The financial perspective
3.3.2 The customer perspective
3.3.3 The internal business perspective
3.3.4 The learning and growth perspective
3.3.5 The relation between the perspectives
3.3.6 Non-profit organizations
3.4 IMPLEMENTATION
3.5 COMMUNICATION
3.6 OBJECTIVES
3.7 FOLLOW-UP
3.8 CRITICISM
3.9 PREVIOUS RESEARCH
4. PRACTICING THE METHOD
4.1 QUALITATIVE METHOD
4.2 INTERVIEWS
4.2.1 Selection
4.2.2 Access
4.3 SOURCES
4.3.1 Primary sources
4.3.2 Secondary sources
4.4 THE GATHERING OF PRIMARY DATA
4.4.1 Data collection
4.4.2 The interview guide
4.4.3 Conducting the interviews
4.4.4 Handling the data
5. PRELIMINARY STUDY
6. EMPIRICAL STUDY
6.1 THE BALANCED SCORECARD IN SKELLEFTEA MUNICIPALITY
6.2 REPORTING THE FINDINGS
6.2.1 Performance
6.2.2 The balanced scorecard
6.2.3 Perspectives
6.2.4 Implementation
6.2.5 Communication
6.2.6 Objectives
6.2.7 Follow up
6.2.8 Evaluation
7. ANALYZING THE FINDINGS
7.1 PERFORMANCE
7.2 THE BALANCED SCORECARD
7.3 PERSPECTIVES
7.4 IMPLEMENTATION
7.5 COMMUNICATION
7.6 OBJECTIVES
7.7. FOLLOW UP
7.8 EVALUATION
8. CONCLUSION
8.1 REFLECTIONS
8.2 FUTURE STUDIES
9. TRUTH CRITERIA’S
9.1 CREDIBILITY
9.2 TRANSFERABILITY
9.3 DEPENDABILITY
9.4 CONFIRMABILITY
10. REFERENCES

Author: Lindberg, Elin,N Schönfeldt, Sara

Source: Umea University

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