Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note

Journal of Human Resource Costing and Accounting, Vol. 12, No. 1, pp. 4-13, 2008

10 Pages Posted: 23 Jan 2011  

James Guthrie

Macquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management

Federica Farneti

University of Bologna - School of Economics, Management, and Statistics

Date Written: 2008

Abstract

Purpose – New public management changes in both the Australian and Italian government sectors have affected their modus operandi. This research aims to illustrate how the balanced scorecard (BSC) has been used in both Italian and Australian local government organisations (LGO), focusing on implementation and practice.

Design/methodology/approach – A case study method is applied which was chosen to illustrate the use of the BSC model in both an Australian and an Italian LGO. These specific organisations were chosen as the authors are familiar with their experiments with the BSC.

Findings – The main finding was that the BSC was used internally in both the Italian and Australian cases and little material was used for an external accountability reporting technology.

Research limitations/implications – The analysis is limited to two LGOs locations, thus no generalisation can be implied.

Originality/value – Few studies have reviewed, in the public sector, BSC practices, particularly for local governments.

Keywords: Balanced Scorecard, Australia, Local Government, Italy

JEL Classification: M4, M40, M41, M49

Suggested Citation

Guthrie, James and Farneti, Federica, Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note (2008). Journal of Human Resource Costing and Accounting, Vol. 12, No. 1, pp. 4-13, 2008. Available at SSRN: https://ssrn.com/abstract=1743843

James Guthrie (Contact Author)

Macquarie University - Department of Accounting and Finance ( email )

Sydney - NSW, 2109
Australia

University Of Bologna - Department of Management ( email )

P.Le Vittoria 15
Forli', 47121
Italy
+39-0543-374-621 (Phone)

Federica Farneti

University of Bologna - School of Economics, Management, and Statistics ( email )

p.le della Vittoria, 15
Forlì (FC), fc 47121
Italy
+39 0543 37 4660 (Phone)

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