The Rise and Use of Balanced Scorecard Measures in Australian Government Departments

27 Pages Posted: 11 Jul 2011

See all articles by Zahirul Hoque

Zahirul Hoque

La Trobe University

Carol A Adams

Durham University Business School

Date Written: August 2011

Abstract

This paper examines the rise and use of balanced scorecard performance measurement systems in Australian government departments. Through a survey of all Australian federal, state and territory government departments we find that Australian government departments include a broad set of financial and non‐financial measures within a balanced scorecard approach. Theoretically, our findings lend support for both economic and ‘external’ institutional rationales for the implementation and use of balanced scorecard measures. We find that those government departments reporting greater implementation of balanced scorecard performance measures also report greater benefits for organisational decisions. Our findings shed light on the use, and further potential, of BSC performance measurement systems as part of the management control system in Government departments.

Keywords: new public management, performance measurement, balanced scorecard, public sector accounting, government

Suggested Citation

Hoque, Zahirul and Adams, Carol A, The Rise and Use of Balanced Scorecard Measures in Australian Government Departments (August 2011). Financial Accountability & Management, Vol. 27, Issue 3, pp. 308-334, 2011, Available at SSRN: https://ssrn.com/abstract=1881426 or http://dx.doi.org/10.1111/j.1468-0408.2011.00527.x

Zahirul Hoque (Contact Author)

La Trobe University ( email )

La Trobe Business School
Department of Accounting and Data Analytics
Bundoora, Victoria 3086
Australia
+61 3 9479 3433 (Phone)
+61 3 9479 2356 (Fax)

HOME PAGE: http://www.latrobe.edu.au/business/profiles/hoque.html

Carol A Adams

Durham University Business School ( email )

Old Elvet
Mill Hill Lane
Durham, Durham DH1 3HP
United Kingdom
1913345200 (Phone)

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