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The relationship of balanced scorecard perspectives and government organization performance measurement

Sri Rahayu (Universitas Jambi, Jambi, Indonesia)
Yudi Yudi (Universitas Jambi, Jambi, Indonesia)
Rahayu Rahayu (Universitas Jambi, Jambi, Indonesia)
Musthafa Luthfi (STIE Jambi, Jambi, Indonesia)

International Journal of Productivity and Performance Management

ISSN: 1741-0401

Article publication date: 15 February 2022

Issue publication date: 25 August 2023

1527

Abstract

Purpose

This research aimed to analyze the causality between the four perspectives in the balanced scorecard (BSC) performance and to analyze the different performance of the four perspectives for the two group schools studied.

Design/methodology/approach

Quantitative data were processed using Smart PLS 0.3 and an independent sample t-test. Qualitative data collected using open questionnaires on performance achievement strategies and constraints were analyzed using the Leximancer 4.51.

Findings

Results showed that innovation and learning performance influenced financial performance and internal business performance. However, innovation and learning performance did not affect customer satisfaction performance. Internal business performance affected financial performance. However, internal business performance did not influence customer satisfaction performance. Customer satisfaction performance did not influence financial performance. Customer satisfaction performance did not mediate the relationship between innovation and learning performance and financial performance. Internal business performance mediated the relationship between innovation and learning performance and financial performance. The two school groups exhibited differing innovation and learning performance, with no difference for the other three perspectives.

Practical implications

The implication of the study is the necessity to create synergy between all parties (school and authorities) to optimize school performance. Improvement in financial performance, especially related to transparency and accountability, will help to improve stakeholders' trust in schools. The government can use the BSC to evaluate public school performance to achieve comprehensive assessment results.

Originality/value

The use of the four perspectives in the BSC performance since public schools in Indonesia have never implemented it.

Keywords

Acknowledgements

The authors are grateful for full support from several parties of Universitas Jambi in writing this article: Rector, Director of Research and Community Services Institute, and Dean of Faculty of Economics and Business, not to forget all participants.

Citation

Rahayu, S., Yudi, Y., Rahayu, R. and Luthfi, M. (2023), "The relationship of balanced scorecard perspectives and government organization performance measurement", International Journal of Productivity and Performance Management, Vol. 72 No. 7, pp. 1881-1902. https://doi.org/10.1108/IJPPM-05-2021-0308

Publisher

:

Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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