BALANCED SCORECARD

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IMPLEMENTATION OF THE BALANCED SCORECARD IN THE GREEK

PUBLIC ADMINISTRATION: A CASE STUDY

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2015

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ABSTRACT

One of the most important lessons of recent global financial crisis, which

invaded violently in Greek reality, is that there can be no long-term sustainable

development without the presence of a strong and effective state. Starting from catalytic

criticism against bound pathogens of Greek public administration, particularly of Local

Government, the urgent need for reform is highlighted, based on the principles of New

Public Management, through adoption of appropriate Performance Measurement

Systems (PMS). Among all the PMSs that have been developed, a growing number of

public entities adopt Balanced Scorecard (BSC). The purpose of this study is twofold.

First, to diagnose the state of preparedness on performance of a Local Government

Organization (LGO) of Greek public administration and the need to implement an

integrated performance management and measurement system. Second, to develop and

propose for implementation a BSC model, appropriately designed and delimited to the

needs of the LGO. To this purpose, by adopting the case study research approach and

the principle of triangulation, literature - business documents review, questionnaire and

structured interviews with senior managers, a performance measurement instrument was

proposed for the whole of the institution, including the appropriate indicators, both

financial and non-financial ones. Specifically, the results of empirical study in the

Region of Western Macedonia show that the BSC can be adjusted to the needs of a

Greek LGO, by integrating and linking to its four dimensions all critical success factors.

Hence, the model developed and its indicators could be used as a reference for

implementing the BSC in LGOs and generally in Greek public administration entities,

as the most appropriate strategic performance management and measurement system,

which ensures them continuous improvement based on the fulfillment of citizens -

enterprises on the triptych efficiency-economicity-transparency.

Keywords: Balanced Scorecard, Greek public administration, Public Sector, Local

Government Organizations, Performance Measurement System, Strategic Management

System

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....................................................................................................................................... 1

I ......................................................................................................................................... 3

....................................................................................................................................... 3

1. ............................................................................................................................... 4

1.1. ............................................................. 4

1.2. , ........................................................................... 6

1.3. ............................................................................. 8

1.4. .................................................................................................................. 10

II ...................................................................................................................................... 12

BSC :

.............................................. 12

2. BSC .................................................. 13

2.1. () ...................................... 13

2.2. .............................................................................. 14

2.3. ............................................... 16

2.4. .................................................... 18

2.5. ................................................... 20

3. Balanced Scorecard (BSC):

.................................................................................................................................... 22

3.1. BSC ........................................................ 22

3.1.1. (Perspectives) BSC ....................................................................... 25

3.1.2. (Objectives) ...................................................................................................... 28

3.1.3. (Measures) .................................................................................................. 28

3.1.4. (Targets) .................................................................... 29

3.1.5. (Initiatives) ........................................................................... 30

3.2. BSC ...................................................................... 30

3.3. BSC .................................................................................... 31

3.4. .................................. 32

III .................................................................................................................................... 35

: BSC

..................................................................................................................................................... 35

4. BSC

............................................................................................ 36

4.1. ................................................... 37

4.2. BSC ........................................ 43

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5. BSC ......................................................... 45

5.1. BSC ................................... 45

5.2. ............ 46

5.2.1. .......................................................................................... 48

5.2.2. BSC .................................................................. 51

5.3. ...................................................... 55

5.3.1. .................................................................................... 55

5.3.2. ........................................ 58

6. BSC ........................................ 62

6.1. BSC .......................................................... 62

6.2. BSC

........................................................................................................................... 63

IV .................................................................................................................................... 67

........................................................................................... 67

7. ................................................................... 68

7.1. .................................................................................................. 68

7.2. ............................................................................... 70

7.3. ................................................................................... 71

7.3.1. :

................................................................................................ 72

7.3.2. :

BSC .......................................................................................................................... 74

7.4. ................................................................................... 77

V ..................................................................................................................................... 79

.......................................................................................... 79

8. ................................................................ 80

8.1. : ................................................ 80

8.1.1. - .......................................................... 80

8.1.2. - ................................... 82

8.2. .......................... 85

8.2.1. - ................................................................................ 85

8.2.2. - - .................... 88

8.2.3. ....................................................................