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Challenges to Implementing Strategic Performance Measurement Systems in Multi‐Objective Organizations: The Case of a Large Local Government Authority

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  • Claudine Umashev
  • Roger Willett

Abstract

A case study of the implementation of the balanced scorecard in a large local government authority is reported. Based on interview data, the factors that were perceived by senior managers to be important to the success or failure of the implementation are analysed. It is determined that scorecard measures were not effectively cascaded down to lower levels of the organization. Various inter‐related problems of leadership, training, feedback, employee empowerment and weak incentive schemes combined to cause communication difficulties which prevented the cascading problem from being effectively addressed.

Suggested Citation

  • Claudine Umashev & Roger Willett, 2008. "Challenges to Implementing Strategic Performance Measurement Systems in Multi‐Objective Organizations: The Case of a Large Local Government Authority," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 377-398, December.
    • Handle: RePEc:bla:abacus:v:44:y:2008:i:4:p:377-398
    DOI: 10.1111/j.1467-6281.2008.00268.x
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    References listed on IDEAS

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    1. Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
    2. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
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    2. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    3. Lucia Clara Banchieri & Fernando Campa Planas & Maria Victoria Sanchez Rebull, 2011. "What has been said, and what remains to be said, about the balanced scorecard?," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 29(1), pages 155-192.

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