A “Balanced-scorecard” Approach to Accountability, The Socializing Change Process within a Public Service Organisation

Heli Marjut Hookana, Turku School of Economics

ABSTRACT: This paper provides a better understanding of the “balanced” aspect of the complex notion of public accountability in networked collaboration with a view to achieving increased effectiveness and efficiency in public-service provision. The paper discusses the increasing information requirements set by internal and external stakeholders, and reflects on these expectations as the form of rhetoric of the balance scorecard related to the developing process of governance. The analysis draws upon an in-depth empirical investigation. The paper adds to previous management literature on the adoption by public-sector organizations of behaviour that is more responsive to the idea of funding municipalities and citizens as customers of services. The results confirm previous findings concerning the general characteristics of balanced scorecards, and also give a novel view of the four perspectives as a network that is in balance at different times and in different contexts.

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