The Impact of the Balanced Scorecard on Corporate Performance: The Case of an Australian Public Sector Enterprise

Ridwan Ridwan, Harun Harun, Yi An, Imam Mujahidin Fahmid

Abstract


The aim of this study is to examine the impact of a corporate scorecard system inspired by the Balanced
Scorecard (BSC) adopted in a public sector commercial entity in Australia. Based upon a case study on the
Freemantle Port Authority, Western Australia this paper shows that although the policy to adopt the scorecard
was legally imposed from outside, it has significant impacts on the organizational structure, operation as well as
the overall performance of the organization. A main contribution of this paper is that it demonstrates that a
coherent link between the polices and rules imposed from outside and strategies and performance measurement
systems developed and used inside organization is a key factor in achieving expected outcomes of new
managerial innovation practices.

Full Text: PDF DOI: 10.5539/ibr.v6n10p103

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International Business Research  ISSN 1913-9004 (Print), ISSN 1913-9012 (Online)

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