TY - JOUR
T1 - The Impact of the Balanced Scorecard on Corporate Performance
T2 - The Case of an Australian Public Sector Enterprise
AU - Ridwan, Ridwan
AU - HARUN, Harun
AU - An, Yi
AU - Fahmid, Imam
PY - 2013
Y1 - 2013
N2 - The aim of this study is to examine the impact of a corporate scorecard system inspired by the Balanced Scorecard (BSC) adopted in a public sector commercial entity in Australia. Based upon a case study on the Freemantle Port Authority, Western Australia this paper shows that although the policy to adopt the scorecard was legally imposed from outside, it has significant impacts on the organizational structure, operation as well as the overall performance of the organization. A main contribution of this paper is that it demonstrates that a coherent link between the polices and rules imposed from outside and strategies and performance measurement systems developed and used inside organization is a key factor in achieving expected outcomes of new managerial innovation practices
AB - The aim of this study is to examine the impact of a corporate scorecard system inspired by the Balanced Scorecard (BSC) adopted in a public sector commercial entity in Australia. Based upon a case study on the Freemantle Port Authority, Western Australia this paper shows that although the policy to adopt the scorecard was legally imposed from outside, it has significant impacts on the organizational structure, operation as well as the overall performance of the organization. A main contribution of this paper is that it demonstrates that a coherent link between the polices and rules imposed from outside and strategies and performance measurement systems developed and used inside organization is a key factor in achieving expected outcomes of new managerial innovation practices
KW - Balance scorecard
KW - key performance measurement
U2 - 10.5539/ibr.v6n10p103
DO - 10.5539/ibr.v6n10p103
M3 - Article
SN - 1913-9004
VL - 6
SP - 103
EP - 110
JO - International Business Research
JF - International Business Research
IS - 10
ER -