Open Universiteit

Please use this identifier to cite or link to this item:
Title: Stimulerende krachten en barrières bij de adoptie en implementatie van de Balanced Scoreboard binnen de Sociale werkvoorziening
Authors: Ros, GJP
Keywords: management accounting change
Balanced Scorecard (BSC)
model Kasurinen
stimulating forces and barriers
Issue Date: 9-Sep-2014
Publisher: Open Universiteit Nederland
Abstract: Purpose New Public Management has led to the introduction of methods from the private sector. One of these methods is the Balanced Scorecard (BSC). The purpose of this research is to contribute to the theory of the implementation of the BSC in the social employment services and learn about the stimulating forces and barriers employees of these companies are confronted to during the implementation. The central question is: "Which stimulating forces and barriers (Kasurinen 2002) have played a role in the implementation of the Balanced Scorecard at social employment service companies and what are the differences and similarities with the research Kasurinen conducted in a private Finnish company?" Literature research Subsequently research is done into the BSC and the model of Kasurinen (2002). The BSC was developed by Kaplan and Norton in 1992. The BSC is a performance management system from the following perspectives, namely the financial perspective, the customer / market perspective, the internal process perspective and the learning and growth perspective. For private companies the performance within the four perspectives should lead to profit maximization. The financial perspective is the top of the BSC. For non-profit organizations, success is measured by indicating how effectively and efficiently they meet the needs of the stakeholder and not financial performance. The needs of stakeholders are represented in the mission. The mission is at the top of the BSC. Kasurinen T. (2002) wrote an article about the stimulating forces and barriers during the implementation of the BSC in a Finnish multinational and used data in a model with the stimulating forces (motivators, facilitators, catalysts, momentum and leaders) and barriers (confusers, frustrators and delayers). The model is a modification of the model of Cobb et al. (1995). Kasurinen differentiated the barriers in confusers, frustrators and delayers. The model has been adjusted accordingly. Based on the factors from the study in the Finnish multinational and factors that have played a role in other studies in both private and public organizations, the expectation was that the factors that will occur in the empirical research in three social employment service companies will not differ much from other studies. Empirical research The empirical research took place in three social employment service companies. For these companies, a number of staff employees were interviewed and some filled in a questionnaire. Stimulating forces occurring in multiple SW companies were the wish of the sponsoring municipality (motivator), previous experience with BSC implementations (facilitator), experience with strategic planning of the new director (catalyst), new managers (momentum) and the director was named as leader . Barriers mentioned were poorly performing administrative processes (confuser), unclear organization, increased transparency is not desired (frustrators) and no clear strategy, no experience and simultaneously other projects (delayers). Findings The stimulating forces and barriers during the implementation of the BSC in social employment service companies do not differ from the stimulating forces and barriers during the implementation of the BSC within the Finnish multinational. It can also be concluded that the model of Kasurinen is useful in both private and public organizations. Significant agreements that were noted are his previous experience with the BSC implementation (facilitator), experience in strategic planning (catalyst), the clear presence of leaders and transparency is not desired (frustator). The conclusion is that there are various factors mentioned during the research, but that the differences can not be related directly to the different types of organization. In theory many of the factors could occur in both type of organizations.
Appears in Collections:MSc Management Science

Files in This Item:
File Description SizeFormat 
Ros P scriptie.pdf632.7 kBAdobe PDFView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.