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Balanced Scorecard i Karlstads kommun - en studie om medarbetarnas syn på viktiga framgångsfaktorer
2001 (Swedish)Independent thesis Advanced level (degree of Master (One Year))Student thesis
Abstract [sv]

Den traditionella ekonomi- och verksamhetsstyrningen har på senare år börjat ifrågasättas mer och mer. Kritiken mot den traditionella styrningen har bl a handlat om att den ger ett bristfälligt beslutsunderlag samt att den inte är begriplig för alla i organisationen. Detta är några anledningar till att Balanced Scorecard har vuxit fram. Även om Balanced Scorecard ursprungligen utvecklades för det privata näringslivet passar det lika bra eller kanske t o m bättre för en offentlig organisation. Detta för att flertalet av organisationerna inom den offentliga sektorn inte är vinstdrivande och har därmed ett större behov av att mäta och följa upp mått som inte är finansiella. Vård- och omsorgsförvaltningen i Karlstads kommun har nu bestämt sig för att implementera Balanced Scorecard. Därför har ett projekt startats, där de medverkande (enhetschefer, områdeschefer, ekonomichefen, personalchefen och politiker) har till uppgift att arbeta fram ett balanserat styrkort som sedan skall kunna implementeras i förvaltningen. Syftet med uppsatsen är att undersöka vad medarbetarna anser vara viktiga framgångsfaktorer i ett balanserat styrkort. Vi har även för syfte att undersöka vad enhetscheferna har för syfte med det balanserade styrkortet samt hur de har tänkt att implementera det. Uppsatsens tonvikt ligger dock på det förstnämnda syftet. Vi har främst använt oss av metoden Grundad teori som innebär att vi först har samlat in empiri och sedan inhämtat relevant teori. Den teoretiska referensramen består av teorier kring Balanced Scorecard samt dialog. Teorier som inhämtats efter empiriinsamlingen presenteras även i empiri- och analyskapitlet vilka tillsammans med teorier från vår teoretiska referensram används i ett analyserande syfte. Genom metoden Grundad teori växte det fram sju kategorier ur vårt empiriska material varav fem (relationer, stabilitet, motivation, kompetens och yrkesidentitet) låg till grund för de sju framgångsfaktorerna (Dialog mellan medarbetare, Skapa realistiska kundförväntningar, Information och förankring vid organisationsförändringar, Låg personalomsättning, Incitament, Internutbildning samt Yrkesinformation till samhället) som vi bildade. De två andra kategorierna (helhetsförståelse och ekonomin styr) var snarare en indikation på att Balanced Scorecard kunde vara en bra modell för Vård- och omsorgsförvaltningen än kategorier ur vilka framgångsfaktorer kunde bildas. Enhetschefernas syften med Balanced Scorecard var bl a att få en helhetssyn på organisationen samt synliggöra andra värden än bara ekonomin. Gällande implementeringen betonades dialogens betydelse vid införandet av Balanced Scorecard. -- The traditional business activity has lately been more and more questioned. The criticism towards the traditional activity has concerned the lack of resolution and also the incomprehension among employees in the organization. These are some of the reasons for the development of Balanced Scorecard. Even if Balanced Scorecard originally was developed for the private economy, it will work as well as or perhaps even better for a public economy. This, because several corporations in the public sector are non-profit-organizations, and thereby in greater need of non-financial measurements. Recently, The Public Health Service Administration in Karlstad decided to implement Balanced Scorecard. As a result of this, a committee consisting of unit managers, area managers, controllers, human resource managers, and politicians has been assigned to create a Balanced Scorecard that later will be implemented and executed in the Public Administration. The primarily essence of this essay is to examine the employee’s view of important critical success factors in a Balanced Scorecard. Secondly, we are examining the Unit managers’ purpose of using a Balanced Scorecard, and also how they are planning to implement it. We have chiefly used the method Grounded Theory, which means that we first gathered empirical data followed by collecting relevant theory. The theoretical framework consists of theories of Balanced Scorecard as well as dialogue. Theories collected after the empirical data are presented in the empirical- and analyzing chapter. These theories together with theories from our theoretical framework are used in an analyzing purpose. It emerged seven categories from our empirical material using the method Grounded Theory. Five of these (relations, stability, motivation, competence and occupational identity) constituted the ground for the seven critical success factors that we created. (Dialogue between employees, Realistic customer expectations, Information and anchoring at organizational change, Low turnovers, Incitement, Internal education, and Career advice) The two remaining categories (Objectives and Business activity) were rather indications of that Balanced Scorecard could be a better model for The Public Health Service Administration than categories from which key success factors could be created. The Unit managers’ purpose of Balanced Scorecard was among others to get an overall view of the organization and also visualize other values than financial. Regarding the implementation and introduction of the Balanced Scorecard, emphasis was put on the meaning of the dialogue.

Abstract [en]

The traditional business activity has lately been more and more questioned. The criticism towards the traditional activity has concerned the lack of resolution and also the incomprehension among employees in the organization. These are some of the reasons for the development of Balanced Scorecard. Even if Balanced Scorecard originally was developed for the private economy, it will work as well as or perhaps even better for a public economy. This, because several corporations in the public sector are non-profit-organizations, and thereby in greater need of non-financial measurements. Recently, The Public Health Service Administration in Karlstad decided to implement Balanced Scorecard. As a result of this, a committee consisting of unit managers, area managers, controllers, human resource managers, and politicians has been assigned to create a Balanced Scorecard that later will be implemented and executed in the Public Administration. The primarily essence of this essay is to examine the employee’s view of important critical success factors in a Balanced Scorecard. Secondly, we are examining the Unit managers’ purpose of using a Balanced Scorecard, and also how they are planning to implement it. We have chiefly used the method Grounded Theory, which means that we first gathered empirical data followed by collecting relevant theory. The theoretical framework consists of theories of Balanced Scorecard as well as dialogue. Theories collected after the empirical data are presented in the empirical- and analyzing chapter. These theories together with theories from our theoretical framework are used in an analyzing purpose. It emerged seven categories from our empirical material using the method Grounded Theory. Five of these (relations, stability, motivation, competence and occupational identity) constituted the ground for the seven critical success factors that we created. (Dialogue between employees, Realistic customer expectations, Information and anchoring at organizational change, Low turnovers, Incitement, Internal education, and Career advice) The two remaining categories (Objectives and Business activity) were rather indications of that Balanced Scorecard could be a better model for The Public Health Service Administration than categories from which key success factors could be created. The Unit managers’ purpose of Balanced Scorecard was among others to get an overall view of the organization and also visualize other values than financial. Regarding the implementation and introduction of the Balanced Scorecard, emphasis was put on the meaning of the dialogue.

Place, publisher, year, edition, pages
2001. , p. 51
Identifiers
URN: urn:nbn:se:kau:diva-52025Local ID: FEK D-37OAI: oai:DiVA.org:kau-52025DiVA, id: diva2:1100524
Subject / course
Business Administration
Available from: 2017-05-29 Created: 2017-05-29

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