Balanced Scorecard Implementation in a Local Government Authority: Issues and Challenges

Over the last decade the balanced scorecard (BSC) has emerged as a popular strategic performance measurement and control system within various public sector organisations as it assists in effectively implementing strategy and in measuring performance. This article investigates whether the implementation of a BSC has been of value to a large Local Government Authority (LGA) within Australia. The research takes a thematic approach to identify the issues, challenges and lessons learnt in relation to the design and implementation of the BSC, which is accomplished through a review of annual reports, published relevant documents and semi‐structured interviews with 13 senior managers of various programs and divisions within the LGA. Future research opportunities are also identified in this area.