Developing balanced scorecards in local authorities: A comparison of experience

Abstract

Public sector organisations, such as local authorities, are increasingly under pressure not only to improve their performance but also to be able to demonstrate such improvement through effective performance measurement. An increasing number are turning to the balanced scorecard as a way of responding to such pressures and challenges. This paper examines the attraction of the scorecard to local authorities and uses the authors’ experiences with a number of authorities and other public sector organisations to examine the challenges and difficulties of adopting a scorecard approach. © 2004, Emerald Group Publishing Limited