Posted: June 17th, 2022

Literature Review Performance Management and the Balanced Scorecard

Chapter 2 Literature Assessment For the reason that Balanced Scorecard was developed within the 1990’s by Robert Kaplan and David Norton (1992), it has gained in recognition amongst lecturers and practitioners. In 1990, Kaplan and Norton led a analysis research of numerous corporations with the aim of exploring the brand new strategies of efficiency administration. The significance of the research was an rising perception that the monetary measures of efficiency administration weren’t as efficient as earlier than with the event of contemporary enterprise enterprise.
Representatives concerned within the research corporations, together with the researchers Kaplan and Norton, had been persuaded that the reliance on monetary measures of efficiency had an impact on their means to create worth. After deep discussions the group brainstormed on a number of alternate options however lastly settled on the balanced scorecard, which featured efficiency measures, buyer points, inside enterprise processes, worker actions, and shareholder considerations.
Kaplan and Norton launched the brand new device because the Balanced Scorecard and summarized the ideas of the research within the first of three Harvard Enterprise Assessment articles, “The Balanced Scorecard-Measures That Drive Efficiency”. Many organizations in each the non-public and public sectors have embraced the idea of the balanced scorecard. Most have carried out it in an try to enhance efficiency (Chan & Ho 2000; Hoque & Jamesl Ittner & Larcker 2003). Nevertheless, it seems that the time period balanced scorecard is topic to totally different interpretations.

For instance, a doc printed by CMA Canada (1999) means that the time period “Balanced Scorecard” possibly understood in a different way by totally different people/organizations. They state that many organizations imagine that if a efficiency measurement system contains each monetary and nonfinancial measures, it’s a balanced scorecard, whereas Kaplan & Norton declare BALANCED SCORECARD is rather more than only a assortment of efficiency measures. Totally different interpretations of a BALANCED SCORECARD are evident in tutorial research as properly.
Hoque & James (2000) decided BALANCED SCORECARD utilization utilizing a 20-item scale noting that their BALANCED SCORECARD measure may not choose up the strategic linkages of an actual BALANCED SCORECARD. Consequently, corporations of their research could presumably have had various ranges of BALANCED SCORECARD implementation which may have affected their outcomes, particularly contemplating the truth that BALANCED SCORECARD utilization was the dependent variable of their regression mannequin.
Chan & Ho (2000) acknowledged of their limitations part that “… the respondents could have mistaken their group’s efficiency measurement system to that of a real BALANCED SCORECARD (p. 167). ” It is usually attainable that an organization’s efficiency measurement system has all the attributes of a balanced scorecard however they don’t take into account it to be one. Clearly defining a BALANCED SCORECARD could be a Four contribution to future analysis by offering a foundation to find out the extent of BALANCED SCORECARD adoption by a corporation. This research will try to do that.
Though there are quite a few research on the balanced scorecard (Chan & Ho 2000; Hoque & James 2000; Lipe & Salterio 2000; Malina & Selto 2001; Lipe & Salterio 2002; Ittner & Larcker 2003; Speckbacher et al. 2003), just one research has tried to develop a conceptual mannequin of the scorecard and used it to look at the extent of its adoption. This was in Austrian, German and Swiss organizations (Speckbacher et al. 2003). This means a necessity for extra analysis to look at what attributes of a Kaplan and Norton (1992, 2001, 2006) Balanced Scorecard different organizations use of their efficiency measurement system.
This research is not going to try to clarify the explanations for any variations between organizations with totally different ranges of Balanced Scorecard adoption, it can solely report them. In abstract, whereas different research have checked out particular features of the balanced scorecard, just one has checked out its construction as a complete (Speckbacher et al. 2003). Much like Speckbacher et al. (2003), this research examines the construction of the BALANCED SCORECARD as a complete. This research is nonetheless, distinctive in that it addresses each the construction and use of the BALANCED SCORECARD. Kaplan & Norton (1992; 1996; 2001), the originators of the balanced corecard, emphasize that the inclusion of non-financial measures is only one facet of the balanced scorecard, noting that there are a number of structural attributes that make it distinctive from different frameworks, resembling KPI (key efficiency indicator) playing cards and stakeholder playing cards. Kaplan & Norton (1996, 2001) additionally counsel that its distinctive construction permits it for use as a strategic device to steer organizations in direction of sustained long-term profitability. They argue that merely together with non-financial metrics of their efficiency measurement system is just not sufficient for organizations to be taught, enhance, and develop.
If Kaplan and Norton’s argument is appropriate, then corporations with totally different ranges of BALANCED SCORECARD adoption ought to see totally different outcomes. This means a necessity to match organizations which have totally different ranges or numbers of balanced scorecard attributes to see if there are any variations. As properly, tutorial research could also be extra comparable if a clearly outlined Balanced Scorecard was used. A clearly outlined BALANCED SCORECARD would allow organizations and researchers to evaluate the extent of BALANCED SCORECARD adoption which can assist to clarify a number of the variations in outcomes between research.
Understanding Efficiency Administration Processes 2. 1 Defining Efficiency Maila (2006) acknowledged that efficiency implies the motion of doing issues that’s utilizing issues, attending to situations, processing, speaking and attaining outcomes. Efficiency is the precise work that’s executed to make sure that an organisation achieves its mission. In abstract, efficiency encompasses inputs, situations, processes components, outputs, penalties and suggestions. In keeping with Maila (2006), the top product of efficiency needs to be measured towards 4 components which might be: amount, high quality, price or threat elements and time.
The thought of measuring the top product is absolutely supported as it may be argued product will be in any kind that’s good or dangerous, therefore the necessity to have it measured. Botswana Unified Income Service (BURS, 2002) states, efficiency shall imply the usual of efficiency required by BURS associated to an worker’s output measured by way of high quality and amount. As well as, it shall imply the behavioural requirements and competencies adopted by BURS. The OPM (2005) outlined efficiency as actions, behaviour and/or inputs by a employees member contributing to the achievement of outcomes.
Whereas the researcher acknowledges the above definitions, she argues that utility of the definitions needs to be handled with a provision that the output of that motion is constructive to the organisation. Within the researcher’s personal definition, efficiency means an motion by an worker that has produced an output related to an worker or organisation’s objectives. 2. 2 Defining Administration Administration means to present route, lead, management, govern, rule over, while a supervisor is an official who manages or controls- an individual who has in his arms the overall management of an enterprise or of a division (Bryman, 1984:78 as cited in Brynard, et al 1997).
Vaughan-Jones (2009), outlined administration as a technique of attaining organisational objectives by participating within the 4 main features (planning, organising, main and controlling). Cleland (1994:39-40) described administration by the main administration features which might be planning, organising, motivation, directing and controlling. Mayor (2005: 246) recognized planning, organising, directing, controlling and motivating as roles of particular person challenge supervisor, an enchancment on the definition by Vaughan-Jones because it has added motivation as a supervisor operate.
The outline of the main actions/features of the supervisor as planning, organisation, command, coordination and management put for the primary time the administration course of into the context of main actions or features (Fayol, 1949, pp. Three-6). These administration features have been condensed to 4, specifically: planning, organising, main and controlling, (Robbins 2003). What comes out clearly from the literature is that planning, organising and controlling are widespread within the description of the administration course of or the features of administration.
The researcher has made use of those ideas whereas cognisant of the truth that the utilization of majority-based viewpoint can solely be made if the point of view is confirmed via scientific investigation (Brynard, 1997: 54), nonetheless this analysis won’t be able to show that as a consequence of time constraint. In evaluating administration to management actions, the researcher famous that management actions has to do with: coping with change; creating a imaginative and prescient and setting a route for an organisation; formulating a method; aligning stakeholders with the organisation? s imaginative and prescient, motivating and provoking staff; and recognising and reward success.
Administration actions embody planning and budgeting, implementing technique, organising and staffing to realize technique; and controlling behaviour and drawback fixing to make sure technique is carried out, Henry (2008: 143). The analysis helps the up to date definition of administration offered by Mayor particularly that he has added motivation to the definition, an element that contributes to efficient efficiency administration. 2. Three Defining Efficiency Administration OPM (2005) defines efficiency administration as: “ongoing communication course of between employees and supervisor/managers for getting higher organisational outcomes.
It includes: (a) establishing clear expectations and understanding about efficiency and the outcomes to be achieved; (b) figuring out important areas of efficiency as regarding the mission and targets of the O/M/A; (c) creating life like and acceptable efficiency standards; (d) giving and receiving suggestions about efficiency; (e) conducting constructive efficiency assessments; and (f) planning steady growth of employees to maintain and enhance efficiency in order that particular person, unit and organisational human capital is optimised”.
Efficiency administration is a system for integrating the administration of organisational and worker efficiency (Williams, 2002 as cited by Maila, 2006:13). Efficiency administration is outlined as “the systematic course of by which an company includes its staff, as people and members of a gaggle, in bettering organisational effectiveness within the accomplishment of company mission and objectives”, this was obtained by (U. S.
Workplace Personnel Administration, (Undated) Botswana Unified Income Companies (BURS, 2002) states that efficiency administration is a joint duty between managers who perform the assessments and the employees whose efficiency they’re assessing. It’s important that this course of is carried out objectively,brazenly and actually. The researcher has discovered some widespread phrases to reach at this definition: efficiency administration is a steady course of between employees and supervisors agreeing on the exercise to be carried out, the way it needs to be measured and inside what interval, with an purpose to perform a purpose at worker and organisational stage. . Four Defining Efficiency Administration Processes Efficiency administration course of was outlined as “a steady course of the place supervisors and staff work collectively to determine targets (objectives), monitor progress towards these targets and assess outcomes”. With this course of, staff obtain common suggestions and training which is a crucial growth course of for all staff (KSU, 2009). In accordance Cornell College (2010), the primary aspect of efficiency administration course of that should be successfully executed is specifying the required ranges of efficiency and figuring out objectives to be achieved.
The researcher understands from the above definitions that efficiency administration processes is a steady (continuous) course of that underscores the necessity for supervisors and staff to work collectively in figuring out the organisation and worker? s objectives and figuring out efficiency requirements required to realize these objectives. The researcher views efficiency administration processes as a steady negotiation course of that requires efficient communication (Acuff, 2008:6).
It’s a course of that requires that requires identification and prioritisation of objectives, defining what constitutes progress in direction of objectives, setting requirements for measuring outcomes and monitoring progress in direction of objectives. It additional requires exchanging suggestions among the many parts, reinforcing purpose oriented actions and intervening to create enchancment when wanted. the efficiency administration course of locations better significance on the strategies used to realize outcomes.
This research recognises that there’s a skinny line between the definitions of administration processes and the outline of administration features which then factors to the conclusion that these two ideas might be used interchangeably. 2. 5 Defining Efficiency Measurement Balanced scorecard initially developed as device for efficiency measurement on the organisational stage and has been expanded to incorporate vital success elements (Kaplan and Norton, 1993 as cited in MoF, 2009).
It’s recognised by the researcher that the definition of efficiency measurement underscores the necessity for output/ product to be measured, (Maila (2006). Emphasis on measuring output is absolutely supported by this research because it may help managers to find out whether or not or not the worker’s output contribute to the attainment of the set objectives. The researcher’s contribution to the definition of measurement is that this course of is geared toward figuring out methods essential to the realisation of the organisation’s targets, as they appraise how far one is from attaining the set purpose.
The method requires evaluation of outcomes and provision of trustworthy suggestions to both strengthen progress or treatment non progress. 2. 6 Significance of Efficiency Administration Processes Flanagan and Finger (1998:154) acknowledged that almost all efficiency enchancment processes include agreeing on the requirements or expectations by managers and employees: monitoring progress; recognising; achievement and reviewing the efficiency displayed with recognition and evaluate that includes within the upkeep plan. It’s crucial that supervisor and worker agree upon and perceive one another’s expectations of the job.
That is the muse upon which the complete efficiency administration course of will probably be constructed. The problem is that each supervisor and worker need to posses negotiating expertise as they’re required to agree on one another’s expectation of the job. In keeping with Cornell College (2010), the primary goal of efficiency administration course of is to develop folks and enhance efficiency by clarifying objectives and training commonly. A secondary goal is to offer trustworthy and correct formal evaluations to help rewards for efficiency practices.
Efficiency administration processes is necessary because it entails planning worker efficiency, facilitating the achievement of labor associated objectives and reviewing efficiency as a means of motivating staff to realize their full potential in keeping with the organisation’s targets, (Swanepoel et al, 1998 as cited Maila, 2006:eight). The researcher deducing from the literature above concluded that efficiency administration course of was necessary because it entails planning worker efficiency, agreeing on requirements, monitor and consider efficiency with a view to facilitating the achievement of labor associated objectives.
The method is additional necessary because it permits for a two means suggestions geared toward supporting rewards or punishment for efficiency practices. In keeping with Maila (2006, p. Four), standards for measuring success needs to be clarified and obstacles timorously recognized in order to hunt options and that public service supply is just not halted, efficiency administration system is likely one of the devices that may present that resolution.
In keeping with Hogue (2010), efficiency measurement system highlights whether or not the organisation is on observe to realize its desired objectives. Efficiency measurement system develops key efficiency indicators (KPIs), or metrics, relying on the character and actions of the group. KPIs can function the cornerstone of a corporation’s worker incentive schemes. The researcher’s competition is that it’s rather more tough to develop KPIs for every space of efficiency inside the organisation which will be measured successfully.
In keeping with the MoF (2009), the BALANCED SCORECARD of Robert Kaplan and David Norton of 1996 present a framework that not solely gives efficiency measurements, however helps planners establish what needs to be executed and measured. BALANCED SCORECARD is a vital strategy for measuring and managing probably the most vital processes in group. To be significant, firm efficiency needs to be judged towards a selected goal is achieved. With out an goal, an organization would haven’t any criterion for selecting amongst different methods and tasks (Armstrong 2000; Chang 1999).
For instance, if the target of the corporate is to maximise its return on funding, the corporate would attempt to obtain that goal by adopting investments with return on funding ratios better than the corporate’s present common return on funding ratio. Nevertheless, if the target of the corporate had been to maximise its accounting earnings, the corporate would undertake any funding, which would offer a constructive accounting revenue, despite the fact that the corporate would possibly decrease its present common return on funding ratio (Birch, 1998; Atkinson, Warehouse, & Nicely, 1997).
Efficiency measurement is necessary for protecting an organization on observe in attaining its targets (Armstrong, 2000; Atkinson & Epstein, 2000; Frigo, Pustortio, George, & Krull, 2000). The collection of probably the most acceptable indicators is nonetheless, an space with no defining boundaries as there are a selection of functions to which efficiency measurements will be put, though not all efficiency measurement can be utilized for functions (Fitzergerald, Johnston, Brignall, Silveston, & Voss, 1993).
Despite the fact that particular person companies are inclined to make the most of firm-specific efficiency indicators acceptable to their wants, for a lot of companies the primary efficiency indicators would sometimes embody some mixture of monetary; market/buyer; competitor; human useful resource; inside enterprise course of; and environmental indicators (D’Souza &Williams, 2000; Barsky & Flick, 1999). Most of the time normally nonetheless, efficiency measurements has relied on monetary or accounting-based measures, regardless of the drawbacks related to such an strategy.
Particularly, the usage of monetary measures alone has severe limitations due to inherently backwards-looking nature, their restricted means to measure operational efficiency and their tendency to concentrate on the short-term (Kaplan et al. , 2001a; Ittner, Larcker, & Rajan 1997). The reliance on monetary measures alone, subsequently, to current the true image of organizational efficiency, is in itself backward wanting, particularly from quite a lot of stakeholders.
Consequently, a corporation requires extra from its efficiency administration system than ever earlier than (Becker & Gerhart, 1996l Kaplan et al. , 2001a; Lambert, 1998). A number of researchers have recognized that the collection of efficiency measurement indicators needs to be: 1. Pushed from methods and supply a linkage between unit actions and strategic plans; 2. Hierarchical and built-in throughout enterprise features; Three.
Supportive of the corporate’s multidimensional surroundings (inside or exterior and cost-based or non cost-based); and Four. Based mostly on a radical understanding of price relationships and value behaviour (Brown & Mitchell, 1993; Euske, Lebas, & McNair, 1993; Kaplan & Atkinson, 1989; McKensize & Shilling, 2000; McMann & Nanni, 1994). Moreover, the tactic of monitoring efficiency needs to be dynamic so as to adapt to inside and exterior modifications.
In response to those suggestions, a lot of frameworks that undertake a multidimensional view of efficiency measurement have been developed, most notable of which has been the Balanced Scorecard (BSC) developed by Kaplan and Norton (1992, 1996). The Balanced Scorecard addresses the necessity for a number of measures of efficiency and gives a strategic framework, which particularly encourages the usage of each monetary and non-financial measures alongside 4 views – monetary, prospects, inside enterprise processes, and studying and development – to measure agency efficiency (Kaplan & Norton, 1996b).
In each analysis and observe, the BSC has acquired a lot consideration, notably as a device for driving unit stage technique inside many industries, together with hospitality, well being, manufacturing and banking (Ashton, 1998; Beechey & Garlick, 1999; Birch, 1998; Chow, Ganulin, Haddad, & Williamson, 1998; Kaplan et al. , 2001a). In keeping with Kaplan and Norton (1996, p. ) “the balanced scorecard interprets a corporation’s mission and technique right into a complete set of efficiency measures and gives the framework for strategic measurement and administration”. On the outset subsequently, the BSC seems to have all of the solutions for selecting probably the most acceptable measures of firm efficiency, that are ruled by the organisation’s strategic orientation and exterior aggressive surroundings.
The success of the BSC depends on a clear and well-defined technique as the premise for the event of particular and related efficiency measures. Though the BSC, together with many different views, acknowledges that companies reply to the surroundings they face in creating their technique and finally efficiency measurement system, institutional concept particularly asserts that the social community during which companies function exerts an equally robust maintain on the decision- making practices of the agency (DiMaggio, 1983).
As an example, it’s seemingly that for companies working in extremely unsure environments, for instance, the selection of efficiency measures could also be influenced by selections made by trade leaders as a way of decreasing uncertainty and enhancing legitimacy (mimetic isomorphism) (DiMaggio & Powell, 1991a; Greve, 2000; Haverman, 1993). For companies working inside institutional environments, resembling banking, accounting, insurance coverage and the like, shared norms and behaviours could dictate the sorts of efficiency measures used (normative isomorphism) (DiMaggio & Powell, 1983; DiMaggio et al. 1991a; Gupta, Dirsmith, & Fogarty, 1994; Heverman, 1993; Hussain & Gunasekaran, 2002a). For companies working in environments the place there’s a strain to evolve to guidelines and practices, efficiency measurement could also be influenced by the dictates of supervisory our bodies (coercive isomorphism) (DiMaggio et al. , 1991a; Greve, 2000; Haverman, 1993).
Subsequently, it seems that if organisations are searching for to utilise the BSC or comparable frameworks to develop probably the most acceptable measures of efficiency, coercive, mimetic and normative forces, together with strategic orientation, must be factored into any evaluation so as to acquire a real image of what elements affect efficiency measurement and administration. Therefore, it’s the goal of this dissertation to look at the position that institutional forces play within the alternative of efficiency measurement methods, through the appliance of the BSC framework in an trade the place the institutional forces talked about above are at play.
Details about efficiency administration is vital to the efficient functioning of any enterprise (Chandler, 1962a; Kaplan et al. , 1992; McWilliams, 1996). Nevertheless, what constitutes good efficiency and what constitutes good measures of efficiency are constantly being debated (Corrigan, 1998; Kaplan & Norton, 1998; Kimball, 1997; Landy & Farr, 1983; Maisel, 1992). As an example, do monetary efficiency indicators present the mandatory info for working inside environments which might be categorised as turbulent, on condition that they’re backward wanting? Armstrong, 2000; Barker, 1995; Kaplan, 1983). Is it necessary to utilise non-financial info for organisations which might be dealing with modifications in demand? (Chang, 1999; Kaplan, 1983). To be able to reply these questions and extra, this chapter critiques literature on efficiency administration and describes the elements that affect efficiency measures. As well as, why there’s a want for organisations to concentrate on each conventional monetary and non-financial indicators of efficiency so as to meet organisational targets, regardless of aggressive surroundings, is reviewed.
Particular frameworks, which will be utilised by organisations to measure efficiency on this means, are additionally reviewed, with a selected concentrate on the Balanced Scorecard (BSC) as a measurement device which meets the calls for of latest organisations (Duursema, 1999; Ittner & Larcker, 1998a; Kaplan et al. , 1992). 2. 7 Function of Efficiency Measures in an Organisation To operate efficiently in a enterprise surroundings, an organisation relies upon upon the decision-making means of its managers, who in flip, rely on the provision of useable info (Banker, Devraj, Sinha, &
Schroeder, 1997). Details about efficiency is necessary in numerous methods to the varied stakeholders inside a enterprise. For instance, house owners and traders are keen on firm efficiency to make sure that their funding choices are appropriate, and, if not, to search for different investments. Managers take a look at the efficiency of an organization’s subunits as a means of prioritising the allocation of sources (Duursema, 1999; Euske et al. , 1993; Fama, 1890; Lockamy & Cox, 1994; Tricker & Dockery, 1995).
In a extra strategic sense, efficiency measurement is seen as an necessary means of protecting an organization on observe in attaining the corporate’s targets and as a monitoring mechanism employed by the house owners of an organization the place possession and administration are separated (Baker & Wruck, 1989; Bushman, Indjejikian, & Smith, 1995; Delaney & Husekid, 1996; Huselid, 1995; Ittner & Larcker, 1998b; Kaplan, 1984; Lawler, Mohrman, & Ledford, 1992; Mayo & Brown, 1999).
If measures of efficiency are to be efficient, the measures must be performance- pushed and linked with firm technique. This view is supported by a lot of researchers who observe that measures of efficiency must be based mostly on an organization’s strategic targets to ensure that staff to grasp and be dedicated to the achievement of these targets (Becker et al. , 1996; Hronec, 1993; Huber, 1990; John, Jacqueline, & Robert, 2002; Johnson, 1998; Kaplan, 1983; Kaplan et al. , 2001a). Particularly, D’Souza and Williams (2000), Euske et al. 1993), Kimball (1997) and Mayo and Brown (1999) argue that inside the up to date work surroundings, efficiency measurement system needs to be: •Supportive and according to an organisation’s objectives, actions, folks/tradition, and key success elements; •Pushed by the shopper; •Applicable to the interior and exterior surroundings; •Developed by a mixed top-down and bottom-up effort; •Communicated and built-in all through the organisation; •Targeted extra on managing sources and inputs, not simply merely prices; •Dedicated to offering action-oriented suggestions; and Supportive of particular person and organizational studying. Though there may be settlement that some of these traits will make for higher efficiency measures (Devenport, 2000), how efficiency is definitely measured continues to be a ‘black field’ for a lot of organisations (Cross & Lynch, 1992; Eccles, 1991; ECSI, 1998; Frigo et al. , 2000; Gering & Mhtambo, 2000a; Henerson, Morris, & Fitz- Gibbon, 1987), notably as efficiency measures utilized in one firm is probably not acceptable for one more firm dealing with a distinct scenario or totally different set of circumstances (Otley, 1980).
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