TY - JOUR

T1 - Balanced Scorecard implementations – The case of a city hall

AU - Lueg, Rainer

PY - 2020/6

Y1 - 2020/6

N2 - The case study reports on the intention to implement of a Balanced Scorecard at a city hall. The analysis focusses on the preparation phase, including the necessary steps to take, and which pitfalls to avoid. Furthermore, the case presents the preliminary strategy map and the customer perspective. Students are encouraged to find weaknesses, criticize them from an academic perspective, and make feasible suggestions how to overcome these obstacles in a practical setting.

AB - The case study reports on the intention to implement of a Balanced Scorecard at a city hall. The analysis focusses on the preparation phase, including the necessary steps to take, and which pitfalls to avoid. Furthermore, the case presents the preliminary strategy map and the customer perspective. Students are encouraged to find weaknesses, criticize them from an academic perspective, and make feasible suggestions how to overcome these obstacles in a practical setting.

KW - Management studies

KW - balanced Scorecard

KW - Strategy map

KW - resistance to accounting change

KW - implementation process

KW - performance management

U2 - 10.18374/EJM-20-1.3

DO - 10.18374/EJM-20-1.3

M3 - Journal articles

VL - 20

SP - 41

EP - 48

JO - European Journal of Management

JF - European Journal of Management

SN - 1555-4015

IS - 1

ER -