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Balans i Balanced Scorecard: En fallstudie om balansen mellan olika mål i offentlig sektor
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte: Tidigare forskning tyder på att Balanced Scorecard handlar om att skapa balans mellan finansiella och icke-finansiella mål, medan andra menar att det handlar om balans mellan ägarnas och intressenternas mål. Vårt syfte med studien är därför att öka förståelsen för hur balans skapas mellan olika mål, med fokus på Balanced Scorecard i offentlig sektor.

Metod: Denna kvalitativa studie bygger på en hermeneutisk och socialkonstruktivistisk ansats. Den teoretiska referensramen bygger på tidigare forskning inom delämnet och empiri samlas in genom semistrukturerade intervjuer. Genom en abduktiv ansats vägs teori och empiri mot varandra för att öka förståelsen. Analysen sorteras efter de teman som uppkommer i studien.

Resultat & slutsats: Vår studie tyder på att det inte finns någon konflikt mellan ägarnas och intressenternas mål i offentlig sektor. Verksamheter i den offentliga sektorn har istället konflikter mellan finansiella och icke-finansiella mål, där fokus ligger i att få resurserna att räcka till för att uppnå andra mål.

Förslag till vidare forskning: Trots att det finns mycket forskning kring Balanced Scorecard, ser vi ändå ett behov att studera fenomenet balans vidare. Antingen i en djupare jämförande studie där konceptet i den offentliga sektorn jämförs med den privata sektorn, alternativt i en studie som belyser medarbetares attityder till Balanced Scorecard och målstyrning.

Uppsatsens bidrag: Det teoretiska bidraget innefattar en ökad förståelse kring balansen mellan olika mål formulerade i Balanced Scorecard, där fokus i den offentliga sektorn ligger i att tydligt synliggöra finansiella och icke-finansiella mål. Det praktiska bidraget innefattar en ökad förståelse för de verksamheter vi studerar över vilken balans som eftersträvas i deras verksamheter, men ger också en inblick för liknande organisationer i offentlig sektor.

Abstract [en]

Aim: Previous research suggests that the Balanced Scorecard is about creating a balance between financial and non-financial objectives, while others believe that it is about the balance between owners and stakeholders objectives. Our purpose in this study is therefore to increase understanding of how to create balance between different objectives, with a focus on the Balanced Scorecard in the public sector.

Method: This qualitative study is based on a hermeneutic and social constructivist approach. The theoretical framework builds on previous research in the field and empirical data is collected through semi-structured interviews. Through an abductive process, theory and empirical data is weighed against each other to increase understanding. The analysis is sorted by the themes that arise in the study.

Result & Conclusions: Our study suggests that there is no conflict between the owners and stakeholders goals in the public sector. Businesses with no explicit profit-making purpose has a conflict between financial and non-financial objectives instead, where focus is in getting the resources to be sufficient to achieve their other objectives.

Suggestions for future research: Although there is much research on the Balanced Scorecard, we still see a need to further study the phenomenon of balance. Either a deeper comparative study of the concept in where the public sector is compared with the private sector, alternatively a study that highlights employees' attitudes to the Balanced Scorecard and performance management.

Contribution of the thesis: The theoretical contribution include an increased understanding of the balance between objectives formulated in the Balanced Scorecard, where the focus of the public sector is to clearly visualize financial and non-financial objectives. The practical contribution includes a better understanding of the businesses we are studying over the balance to be sought in their operations, but also gives an insight of similar organizations in the public sector.

Place, publisher, year, edition, pages
2016. , 58 p.
Keyword [en]
Balanced Scorecard, objectives, balance, public sector, non-profit organizations
Keyword [sv]
Balanced Scorecard, mål, balans, offentlig sektor, icke-vinstdrivande verksamheter
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-21239OAI: oai:DiVA.org:hig-21239DiVA: diva2:903463
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2016-03-04 Created: 2016-02-15 Last updated: 2016-03-04Bibliographically approved

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