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

Social Sciences, 2019, 8(5), 152; DOI/10.3390/socsci8050152

31 Pages Posted: 3 Mar 2020

See all articles by Dag Øivind Madsen

Dag Øivind Madsen

University of South-Eastern Norway

Blerim Azizi

University of South-Eastern Norway

Albert Rushiti

University of South-Eastern Norway

Tonny Stenheim

Buskerud University College

Date Written: May 14, 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

Suggested Citation

Madsen, Dag Øivind and Azizi, Blerim and Rushiti, Albert and Stenheim, Tonny, The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis (May 14, 2019). Social Sciences, 2019, 8(5), 152; DOI/10.3390/socsci8050152, Available at SSRN: https://ssrn.com/abstract=3532404

Dag Øivind Madsen (Contact Author)

University of South-Eastern Norway ( email )

Bredalsveien 14
Hønefoss, Buskerud 3511
Norway

Blerim Azizi

University of South-Eastern Norway ( email )

Post office box 235
Kongsberg, 3603
Norway

Albert Rushiti

University of South-Eastern Norway ( email )

Post office box 235
Kongsberg, 3603
Norway

Tonny Stenheim

Buskerud University College ( email )

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