hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Anpassning av balanserat styrkort till offentlig verksamhet
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Adjustment of balanced scorecard to public sector environment (English)
Abstract [sv]

Syfte: Tidigare forskning visar att offentliga verksamheter tillämpar balanserat styrkort anpassat till dess specifika verksamhet. Antalet studier som behandlar anpassning av balanserat styrkort till offentlig verksamhet är begränsat vilket leder till att studien syftar till att belysa hur balanserat styrkort anpassas till svensk offentlig verksamhet.

Metod: Studien tillämpar en abduktiv kvalitativ ansats med datainsamling i form av semistrukturerade intervjuer. Bearbetning av data och teori följer tematisk analys. Studien genomsyras av den tolkande hermeneutiska traditionen.

Resultat & slutsats: Studien tolkar att offentlig verksamhet tillämpar anpassade balanserade styrkort där ingen uppnår samtliga kriterier för balanserat styrkort. Studien tolkar vidare att nyttan med anpassat balanserat styrkort uttrycks i form av enkelhet och enhetlighet vilket skapas genom att syftet med anpassat balanserat styrkort är detsamma som inom traditionellt balanserat styrkort. Anpassning av perspektiv uttrycks genom att lärande- och tillväxtperspektivet exkluderas till förmån för medarbetarperspektivet.

Förslag till vidare forskning: Studien föreslår vidare forskning vad gäller strategikartans roll efter strategiutveckling, kausalitet när ett annat perspektiv än det finansiella placeras högst upp i hierarkin, lärande- och tillväxtperspektivets exkluderande till förmån för medarbetarperspektivet samt valet att avveckla balanserat styrkort inom offentlig verksamhet.

Uppsatsens bidrag: Uppsatsen bidrar till en ökad förståelse för balanserat styrkort anpassas till offentlig verksamhet. Förståelsen för anpassning skapas genom fyra aspekter; Tillämpning, Nytta, Syfte och Perspektiv.

Abstract [en]

Aim: Previous research reveals that public sector organisations apply balanced scorecard adjusted to their own specific business. The number of studies dealing with balanced scorecard adjusted to public sector organisations is limited which open on to the purpose of the study, which is to illuminate how balanced scorecard is adjusted to public sector organisations in Sweden.

Method: The study applies an abductive qualitative research method with semistructured interviews as data gathering tool. The processing of data and theory follow thematic analysis. The study permeates the interpretive hermeneutic tradition.

Result & conclusion: The study interprets that public sector organisations apply adjusted balanced scorecard where none acquire all criteria of the balanced scorecard. The study also interprets that the benefits of adjusted balanced scorecard are simplicity and uniformity. The benefits are accomplished through the purpose of implementing adjusted balanced scorecard, which is the same purpose as for traditional balanced scorecard. Perspectives are adjusted to the specific business, which primarily involves the exclusion of the learning-, and growth perspective in advantage of a perspective concerning employees.

Suggestions for future research: The study suggests further research regarding the usefulness of strategy maps after strategy development, the causality when other perspective than the financial is placed at the top of the hierarchy, the exclusion of the learning – and growth perspective in advantage of perspectives concerning employees and phase out of balanced scorecard in public sector organisations.

Contribution of the thesis: The study adds enhanced understanding of how public sector organisations choose to adjust balanced scorecard. The enhanced understanding concerning adjustment is created through four aspects; Application, Benefits, Purpose and Perspectives.

Place, publisher, year, edition, pages
2017. , 57 p.
Keyword [en]
Public sector, Balanced scorecard, Performance management, Adjustment, Perspectives, New Public management, NPM, Kaplan & Norton
Keyword [sv]
Offentlig sektor, Balanserat styrkort, Resultatbaserad styrning, Anpassning, New Public Management, NPM, Kaplan & Norton
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-23576OAI: oai:DiVA.org:hig-23576DiVA: diva2:1073414
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2017-02-14 Created: 2017-02-10 Last updated: 2017-02-14Bibliographically approved

Open Access in DiVA

fulltext(1159 kB)158 downloads
File information
File name FULLTEXT01.pdfFile size 1159 kBChecksum SHA-512
d4204db38089f467f3b1bf8cd937c1549fa7a76dbd75b1fa0afa37ef2d575bbe1919f90327c10942c620abc45d2ac1b2542cb17d92c2f4ca8746aaadbe13d069
Type fulltextMimetype application/pdf

By organisation
Department of Business and Economic Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 158 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 391 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf