Från teori till praktik - En fallstudie av balanserad styrning på Handikappförvaltningen Karlskrona kommun

Sammanfattning: Abstract Title: From Theory to Practice - A case study of Balanced Scorecard at the disability management in the municipality of Karlskrona Authors: Erica Isacsson and Marthina Johannesson Supervisor: Elin K. Funck Examiner: Lars-Göran Aidemark Contact person at the disability management in the municipality of Karlskrona: Claes Wiridén, Director School: School of Business and Economics, Linnaeus University, Växjö Course: 4Fe03E, Thesis, 30 ECTS credits. Date: 2011-05-27 Purpose: The purpose of this study is to describe and explain how the Disability Management thinks that their Balanced Scorecard will be used, namely what is the planned use. We will also describe and explain how the balanced scorecard is actually used. Methodology: We have conducted an abductive, qualitative case study. The empirical material is collected through interviews, observations internal as well as external written material. The theoretical framework is based on the published texts in books, scholarly articles and dissertations. To ensure the results of this study, they have been discussed around different quality criteria. Results: The Balanced Scorecard was designed to provide an improved quality of operational activities. It would also communicate performed activities more effectively to the board. For the team and working group level, it is believed that the purpose of introducing Balanced Scorecard was to communicate goals and strategies down to operational level in order to create consistency among the activities through the administration. Some people though, cannot see any reason at all to implement Balanced Scorecard. No level of the organization considers their daily work to be affected by the Balanced Scorecard. The employees expressed that the Balanced Scorecard is not used to any great extent. However, it has been identified some areas where scorecards actually are used. These areas are as a model for discussion, to ease the decision making process, as a control system and as accountability. There is no single reason why the Balanced Scorecards are not used. It depends on a combination of factors such as: information, attitude, feedback, time, design, decoupling and the fact that many employees had difficulty understanding the purpose of implementing the Balanced Scorecard.