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Performance Management Through the Balanced Scorecard Approach by the South African Revenue Service

Author

Listed:
  • Atul Kumar

    (Dr. D. Y. Patil B-School)

  • Vinaydeep Brar

    (S.N.G. Institute of Management & Research)

  • Chetan Chaudhari

    (Global Business School and Research Centre, Dr. D. Y. Patil Vidyapeeth,)

  • Shirish S. Raibagkar

    (Institute of Cost Accountants of India)

Abstract

This paper, presents the case of the South African Revenue Service (SARS), whose strategic planning reflects features of the balanced scorecard (BSC) approach. The strategic plan documents of the SARS were examined. Applying manifest and latent content analysis it is highlighted how the mission, vision, and strategy have been translated into objectives that have key performance indicators, targets, and initiatives. Some of its recent performance achievements are proof of the potential that a tool like BSC holds. The SARS strategic plan is a motivating case and a learning input for government organizations dealing with the intricacies of the BSC systematically. Other revenue collecting and government agencies can consider adopting of a similar approach.

Suggested Citation

  • Atul Kumar & Vinaydeep Brar & Chetan Chaudhari & Shirish S. Raibagkar, 2023. "Performance Management Through the Balanced Scorecard Approach by the South African Revenue Service," Public Organization Review, Springer, vol. 23(3), pages 1143-1165, September.
    • Handle: RePEc:kap:porgrv:v:23:y:2023:i:3:d:10.1007_s11115-022-00646-5
    DOI: 10.1007/s11115-022-00646-5
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    References listed on IDEAS

    as
    1. Karim Messeghem & Chaffik Bakkali & Sylvie Sammut & Abdelaziz Swalhi, 2018. "Measuring Nonprofit Incubator Performance: Toward an Adapted Balanced Scorecard Approach," Post-Print halshs-01948730, HAL.
    2. Panagiotis Dimitropoulos & Ioannis Kosmas & Ioannis Douvis, 2017. "Implementing the balanced scorecard in a local government sport organization," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 66(3), pages 362-379, March.
    3. Mik Wisniewski & Snjólfur Ólafsson, 2004. "Developing balanced scorecards in local authorities: a comparison of experience," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 53(7), pages 602-610, October.
    4. Dorothea Greiling, 2010. "Balanced scorecard implementation in German non‐profit organisations," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 59(6), pages 534-554, July.
    5. Karim Messeghem & Chaffik Bakkali & Sylvie Sammut & Abdelaziz Swalhi, 2018. "Measuring Nonprofit Incubator Performance: Toward an Adapted Balanced Scorecard Approach," Journal of Small Business Management, Taylor & Francis Journals, vol. 56(4), pages 658-680, October.
    6. Dorothea Greiling, 2010. "Balanced scorecard implementation in German non‐profit organisations," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 59(6), pages 534-554, July.
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