Rescaling the Balanced Scorecard for Local Government

Kaplan and Norton's 'Balanced Scorecard' model has gained worldwide interest from managers in private and public organisations. The four perspectives of the model aim to communicate the strategic priorities of the organisation by measuring and setting stretch targets for them. However, the model, which was developed in 'for-profit' organisations, may not be suitable in 'not-for-profit' organisations. A possible solution is the use of the Australian Business Excellence Framework categories to determine the perspectives to be used.