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The use of the balanced scorecard has been subject to increasing scrutiny and criticism in academic literature. The purpose of this paper is to explore the limitations of, and implications for, the Performance Assessment Framework (PAF) as a balanced scorecard approach in the NHS. Although Kaplan and Norton suggested that the balanced scorecard can be adapted for strategic performance management purposes in the public sector, this study aims to argue that such claims fail to give sufficient weight to the political context in which a public sector organization operates.

Semi‐structured interviews were employed to investigate the perceptions about the PAF of local managers and whether and how they incorporated central government's performance targets into their local operations within two health authorities. Furthermore, in order to examine these two health authorities' performance measurement practices, documents relating to their internal performance reports and local delivery plans were analysed.

Empirical findings drawn from local health authorities indicate that the use of the PAF was primarily for legitimacy seeking purposes rather than for rational performance improvement. For central government, the PAF was used to make the performance of the NHS visible to the public so that the public would receive the signal that central government has attempted to deliver government mandates. For local health authority managers, in order to seek legitimacy from central government, imposed performance indicators were incorporated into their local performance measurement practice. However, the use of the PAF was symbolic and ceremonial and had little impact on improving performance valued by local managers in NHS.

This study agrees with institutional theorists' argument that the use of performance measurement systems should take into account politics and power faced by an organization. In the NHS, performance measurement might be used by local NHS organizations primarily as a ceremonial means of demonstrating their symbolic commitment for legitimacy seeking purposes.

The purpose of this paper is to focus on the comparative analysis of the Balanced Scorecards of four higher education institutions and aims to define the general framework of the Balanced Scorecard for the higher education institution which concerns: the structure and elements of the Balanced Scorecard; development of the Balanced Scorecards on the different levels of the management system of the higher education institution; definition of the main functions of the Balanced Scorecard which it performs in the process of the strategic management of the German higher education institutions. Balanced Scorecard is analyzed as a strategic management system that translates a higher education institution’s strategy into a comprehensive set of performance measures that provides a framework for a strategic measurement and management system.

The comparative content analysis of the Balanced Scorecards of one Austrian and three German higher education institutions – Johanes Gutenberg University Mainz, Münster University of Applied Sciences (Fachhochschule Münster), Cologne University of Applied Sciences (Fachhochschule Köln), Montan University Leoben.

Using a comparative analysis of the Balanced Scorecards of four higher education institutions this paper argues that Balanced Scorecard provides a systemic view of the strategy of a higher education institution. It ensures a full complex framework for implementation and controlling of the strategy and sets a basis for further learning in the process of the strategic management of the higher education institution according to the scheme “plan-do-check-act”.

This paper provides a basis for the substantial further work on the development of the general framework of the Balanced Scorecard for the higher education institution.

The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution.

The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution.

This paper indicates the particularities of the structure and elements of the Balanced Scorecard, its development in the different levels of the management system of the higher education institution.

To investigate the influence of logistics and transportation workers’ perceptions of their management’s simultaneous safety and operations focus (or lack thereof) on related worker safety and operational perceptions and behaviors.

This multi-method research consisted of two studies. Study 1 aimed to establish correlational relationships by evaluating the impact of individual-level worker perceptions of operationally focused routines (as a moderator) on the relationship between worker perceptions of safety-related routines and workers’ self-reported safety and in-role operational behaviors using a survey. Study 2 aimed to establish causal relationships by evaluating the same conceptual relationships in a behavioral-type experiment utilizing vehicle simulators. After receiving one of four pre-task briefings, participants completed a driving task scenario in a driving simulator.

In Study 1, the relationship between perceived safety focus and safety behavior/in-role operational behavior was strengthened at higher levels of perceived operations focus. In Study 2, participants who received the balanced pre-task briefing committed significantly fewer safety violations than the other 3 treatment groups. However, in-role driving deviations were not impacted as hypothesized.

This research is conducted at the individual (worker) level of analysis to capture the little-known perspectives of logistics and transportation workers and explore the influence of balanced safety and operational routines from a more micro perspective, thus contributing to a deeper understanding of how balanced routines might influence worker behavior when conducting dynamic tasks to ensure safe, effective outcomes.

The purpose of this paper is to develop a deeper understanding of the role of the balanced scorecard in strategy implementation.

This paper provides a review of strategy implementation literature to identify the main inhibitors of successful strategy implementation and then proceeds to critically review the balanced scorecard and evaluate the contribution it can make to strategy implementation, in particular how it may be able to mitigate the problems associated with strategy implementation.

It is argued in the paper that the balanced scorecard, subject to the adoption of suitable processes, can address the key problems associated with strategy implementation including communication, the role of middle managers and integration with existing control systems. The study raises a series of research questions and proposes avenues for further research.

More than half strategies devised by organisations are never actually implemented. At a time of increasing competition and globalisation; shorter lead times and increased customer sophistication, the effectiveness of strategy implementation is even more important. The findings of this study will provide the basis for research that will improve this vital management activity.

The effective implementation of corporate strategy is often overlooked in strategic management literature. There is still recognition that there is a need for further research. By combining two eclectic fields of research, i.e. strategy implementation and performance measurement, it is proposed that new insights can be gained to inform future practice.

Performance improvement is high on the agenda of many companies around the world and with the growing number of improvement models now available care has to be taken to adopt an approach that will yield the most attractive return on investment. This paper compares and contrasts two widely known and well‐publicized improvement models: Kaplan and Norton’s Balanced Scorecard and the EFQM Excellence Model. Each consists of a non‐prescriptive template offering managers a relatively small number of categories of key performance metrics to focus on. Here, they are examined from a critical perspective with regard to five central issues represented by five questions relating to objectives, strategies and plans, target setting, reward structures and information feedback loops. The analysis conducted reveals that despite having some significant differences both approaches seem to be developed from similar concepts. The paper concludes that it is difficult to find a perfect match between a company and a performance measurement framework and that further research should concentrate on how to implement strategic performance frameworks effectively in specific types of organization.

The purpose of this paper is to present a case study of the Heathrow Terminal 5 project and to illustrate a customised application of the Balanced Scorecard in a major infrastructure project with multiple stakeholders.

The research methodology applied in this work was based on the case study methodology. The focus was on “how” questions and exploratory analysis of primary and secondary data supported in‐depth interviews with members from both the project team and suppliers.

The application of the concept of the Balanced Scorecard by Kaplan and Norton in project management is less frequent in comparison with operations management. The study has established a proven application of the Balanced Scorecard in managing quality in a major infrastructure project.

For practitioners of major projects the paper gives implications for implementing the theoretical and customising requirements of the Balanced Scorecard involving key stakeholders.

The paper illustrates that metrics can be customised for major projects within the framework of the Kaplan and Norton Balanced Scorecard and that suppliers should be empowered to own the monitoring and improvement process using their performance data.

The purpose of this paper is to provide higher education institutions with strategies of continuing education and methods to communicate and implement these strategies.

The balanced scorecard approach is used to implement the strategy. It translates the strategy into tangible objectives, measures and targets and balances them into four different perspectives: customer, finance, internal processes, and learning.

The strategy of focus combined with the strategy of cost‐efficiency is applicable for higher education institutions. These strategies can be adjusted, for example, to profitable growth in continuing education.

The balanced scorecard approach can be used widely in higher education institutions and with slight modifications in other public sector organisations. The customer perspective typically includes the desired objectives in the public sector, contrary to the private sector where it is reasonable to place finance at the top of the perspectives.

The study also presents a useful example of how the strategy can be described using the concept of a strategy map and numerical balanced scorecards.

It turns out that the strategies of focus and cost‐effectiveness and the balanced scorecard approach, developed in the business literature, can be successfully applied in continuing education.

Models of value creation that have been proposed for supporting value-based management are described and analyzed, including the Balanced Scorecard, the Baldrige Quality Award Criteria, the Deming Management Method, the Service-Profit Chain, and the Skandia Intellectual Capital Model. These models are compared, their potential for guiding the identification of value drivers and performance measures for value-based management is assessed, and management issues that must be addressed if such models are to contribute to long-run value creation are explored. These issues include causally linking value drivers to each other and to financial outcomes, the extent to which the models take a dynamic, or whole-system, view of value creation, and whether multiple value drivers should be explicitly weighted and combined to form a “value index.” Finally, the substantial body of research evidence linking intangible value drivers to financial outcomes is reviewed, and some directions for further research are offered.

The purpose of this paper is to present a case study showing how the selection of performance indices affects performance results and the evaluation of a firm's performance.

This paper employs a data envelopment analysis (DEA) framework using four kinds of performance indices selection, which include basic input/output items, balance scorecard (BSC) indices, balanced scorecard with risk management, and traditional financial indices, to evaluate banking operations.

Shows that a DEA‐based evaluation of performance produces a similar view of the firm's well‐being as does an analysis of financial indices; however, a BSC‐based evaluation produces a different assessment.

This study was based on the following assumptions: first, when organizational units achieve technical efficiency, they will improve their organizational performance. Secondly, the inputs and outputs selected for the data envelopment analysis provided an indicator of the changes of bank's technical efficiency over the six‐year period.

This research was based on the data envelopment analysis approach to find different performance efficiency to apply four performance indicator selections, which include basic inputs/outputs items, balanced scorecard indices, balanced scorecard with risk management, and traditional financial indices, to evaluate bank operation.

Combines the balanced scorecard concept with data envelopment analysis measurements (model information) to generate measures of technical efficiency for a Taiwanese bank. It shows how comparisons can be made within and across companies on the basis of balanced scorecard measures.

The balanced scorecard is a formal management technique that is built on the premise that measurement is a prerequisite to strategic management. A broad range of business goals can be incorporated in the scorecard and realistic performance targets can be aligned with business strategies. Electronic commerce is rapidly becoming concerned with the many different ways organisations do business and is therefore an area of strategic concern to organisations. A case study of the implementation of the balanced scorecard in a public utility will be analysed to suggest how the basic concepts and philosophy of the balanced scorecard can be retained in its adaptation to the strategic management of electronic commerce.