Högskolan i Skövde

Title: Implementation of Balance Scorecard in public sector - a case study in the community of Tidaholm.

Course: Thesis in business administration, 15 p

Authors: Marie Ohlsson and Ola Pettersson

Advisor: Henrik Linderoth

Purpose: The purpose of this thesis is to investigate how the balanced scorecard can be formed according to the backgrounds in the community of Tidaholm.

Methodology: We have chosen a qualitative case study. We work on the supposition of an established theory. And switch between deductive and inductive method, with an abductive method as a result.

Theory: We work on the supposition of the latest theories from the authors of the balanced scorecard, Robert S. Kaplan and David P. Norton. Our theory includes a description of their models and theoretical discussions about problems among implementation and leadership in organizational changes.

Empirical foundation: Our empirical foundation describes the backgrounds in the community of Tidaholm for implementation of the balanced scorecard, and compare with Biskopsgården in Gothenburg. The empirical foundation describes how the community of Tidaholm now works with goal-steering, and how Biskopsgården in their whole organization implements the balanced scorecard, suited to the background of Biskopsgården, and based on the latest theories from Kaplan and Norton.

Analysis: In the analyse we form a suggestion to balanced scorecard for childcare and education in the community of Tidaholm. Our suggestion is suited to public organizations with help from the experiences in Biskopsgården, and finally especially formed for childcare and education in the community of Tidaholm.

Conclusions: If balanced scorecard shall be functional in a public organization the work with building the balanced scorecard has to be flexible so it fits in the organization. It's harder for the organization to fit in the balanced scorecard than otherwise. To succeed with balanced scorecard one needs to reach simplicity, clearness, workers support and one hundred percent engagement from the board.