Purpose – To investigate performance measurement in Local Government Authorities and to find out if a tool such as Kaplan & Norton’s (1996) Balanced Scorecard can be effectively used. There is a pressing need for the public sector to be efficient and effective in these times of austerity and thus to find out what they do with regards to performance measurement. To find any themes within the public sector and to see if there is a pattern and a framework that can be created. Design/Methodology/Approach – The current literature is first analysed both in the private sector and in the public sector. A deficiency of literature was found for the public sector and especially that of LGAs. The author is currently an elected member of a district council and an action research approach was taken within this case study. The data collected was then reviewed and followed up by semi structured interviews in all three councils. The data was analysed with a thematic approach. The councils chosen were all in the Midlands and are of a similar size and demographics. Findings – The findings indicate that the balanced scorecard is a tool that the LGAs can use and they do use a version of it but that there are complications to using it. Several themes appear such as: Stakeholders, Communication, Strategy, Leadership, Transparency, Business-Like, Resilience, Austerity and the Use of Balanced Measures. The main finding was that although the councils had good intentions they are not clear about what their citizens and stakeholders want. Therefore the future discussion needs to take a step back and start at the stakeholders rather than starting with the scorecard and the measures. Practical Implications – All LGAs are going through a period of austerity which is imposed by central government. They need to deliver the same quality of services for a reduced fee which means they need to work in an effective manner. By developing a framework that can show how the staff on the ground can influence and achieve the stakeholders’ expectations will enable the organisations to focus on what really matters. Once the council is focussed it can then let go of all the non-value adding activities in order to use their resources to satisfy their stakeholder needs. Originality/Value – There is a gap in the literature for this type of study as all previous studies have been for a singular LGA and from a non-action research viewpoint. A multiple LGA study would give more scope to expand the good practice. Also there is a gap in the literature for action research studies where more depth of insights can be revealed. For the LGAs a framework that can help them decipher the stakeholder needs and translate them into objectives for their staff in all levels of the organisation would vastly help them achieve their targets within the constraints of their ever decreasing stream of funding.

El objetivo general de la investigación es demostrar como el balanced score card optimizará el planeamiento estratégico para Maccaferri de Perú S.A.C. periodo 2016-2017. Para la investigación el tipo de estudio fue descriptivo. Se utilizó el método deductivo-explicativo. Entre los resultados más importantes resaltan: que; la comunicación de estrategias en forma clara que proyecta ejecutar Maccaferri S.A.C para el periodo 2016-2017 influye significativamente en permitirle cumplir con su visión institucional The general objective of the research is to demonstrate how the balanced score card will optimize the strategic planning for Maccaferri of Peru S.A.C. 2016-2017 period. For the investigation, the type of study was descriptive. The deductive-explanatory method was used. Among the most important results stand out: that; The communication of strategies in a clear form that Maccaferri S.A.C plans to execute for the 2016-2017 period has a significant influence on enabling it to fulfill its institutional vision.

Estágio realizado na Qimonda Portugal, S. A. e orientado pelo Eng.º Pedro Bastos / Tese de mestrado integrado. Engenharia Industrial e Gestão. Faculdade de Engenharia. Universidade do Porto. 2009

Tese de mestrado integrado. Engenharia Civil (Construções Civis). Universidade do Porto. Faculdade de Engenharia. 2010

Current research indicates that when properly implemented, professional development (PD) can positively affect teaching practice and student academic achievement. However, teachers at Lincoln High School (pseudonym) questioned the effectiveness of their district's PD: Balanced Assessment. Given the paucity of research on teachers' viewpoints of PD and how it impacts implementation, the purpose of this qualitative case study was to examine teachers' perspectives of Balanced Assessment as it relates to implementation in the classroom. Guided by Knowles adult learning theory, which states that adults need to make a connection to what they are learning to real life, this study examined 4 English language arts teachers and their perspectives of Balanced Assessment. The guiding research questions explored teachers' perspectives of Balanced Assessment, PD, and ways to enhance the training. The research design was a case study of 4 English language arts teachers and data collection included interviews and classroom observations. The data were analyzed by using HyperRESEARCH, and 4 themes emerged: voice, follow-up, same strategies but different names, and trust, results consistent with Knowles adult learning theory. Findings indicated that teachers' perceptions impact implementation and led to the creation of a 3-day PD plan. This PD incorporated the study's finding, and therefore provided teachers relevant sessions that incorporated teachers' voices and included follow-up. Social change implications include creating PD that includes the tenets of adult learning theory which could improve teacher instruction and increase academic achievement for all students.

In a Southern state at a rural high school, leadership staff implemented phonics-based strategies with 9th grade English teachers to improve students' Lexile reading scores. The absence of formative data related to program implementation left stakeholders without a clear understanding of the influence of the phonics-based strategies. The purpose of this qualitative exploratory case study was to obtain formative information from teachers to discern the perceived influence of the phonics-based strategies on reading. Dual coding theory was used to examine teachers' perceptions of the influence of phonics-based strategies on students' motivation, fluency, and self-efficacy. Data were collected using interviews with 9 purposefully selected English teachers who taught Grade 9 students and had at least 1 year of experience using the phonics-based strategies. Data were coded in NVivo and analyzed using thematic analysis. Results indicated that phonics-based strategies were perceived to benefit students' extrinsic motivation and fluency; conversely, teachers perceived the strategies had a limited effect on students' intrinsic motivation and self-efficacy. Implementation of recommendations presented in a white paper based on these findings could result in positive social change by strengthening students' reading and promoting their academic success.

<p>Magisteruppsats i företagsekonomi, Mittuniversitetet, Östersund</p><p>Författare: Lina Allmungs och Sara Noréus Magnéli</p><p>Handledare: Jan Hemlin</p><p>Titel: Det balanserade styrkortets utbredning bland jämtländska företag</p><p>Bakgrund och problemdiskussion: De senaste två decennierna har den traditionella ekonomistyrningen fått allt mer kritik. Anledningen är att det idag råder andra förhållanden än när den traditionella ekonomistyrningen utvecklades. Kritiken mot den traditionella ekonomistyrningen ledde till att de båda Harvardprofessorerna Robert S Kaplan och David P Norton i början på 1990-talet utvecklade ett nytt koncept under namnet Balanced Scorecard (balanserat styrkort). De traditionella redovisningsmässiga mätningarna fungerade bra under industrialiseringen men i dagens läge är de i otakt med den skicklighet och kompetens som företag försöker att uppnå. Företagen måste därmed eftersträva en balanserad prestation av de finansiella och operationella mätningarna för att få en snabb och överskådlig bild av verksamheten.</p><p>Ovanstående diskussion leder fram till följande frågeställningar:</p><p>•Hur utbrett är det balanserade styrkortet bland Jämtländska företag?</p><p>•Vilka perspektiv och nyckeltal tillämpas?</p><p>Syfte: Studiens syfte var att beskriva och förklara i vilken utsträckning företag i Jämtland använder sig av det balanserade styrkortet. Vi ville undersöka om bransch, antal anställda, omsättning samt årets resultat efter finansnetto har inverkan på valet av att implementera det balanserade styrkortet i verksamheten. Syftet var även att beskriva vilka perspektiv och nyckeltal företagen använder sig av.</p><p>Metod: Ett deduktivt (beskrivande) tillvägagångssätt användes, där vi utgick från kända teorier i ett försök att finna en förståelse för att kunna testa fenomenet empiriskt. Vi ansåg att kvantitativ metod lämpade sig bäst för vår undersökning då vi ville nå ut till en stor del av företagen. Kvalitativa inslag förekom då den kvantitativa forskningen genom en enkät hade inslag av verbala analysmodeller.</p><p>Resultat och slutsats: Användarna av det balanserade styrkortet runt om i världen inkluderar alla typer av företag. Studier visar även att det balanserade styrkortet är utbrett bland företag i Sverige. Styrkort använder vissa generella nyckeltal som speglar mål som är gemensamma för många strategier och oberoende av bransch och företag. Utifrån vår studies resultat anser vi oss kunna hävda att det balanserade styrkortet inte används i någon större utsträckning bland företag i Jämtlands län. Däremot anser vi oss inte kunna dra några generella slutsatser om vilka perspektiv och nyckeltal som är mest frekvent använda hos företagen.</p>

No description available.

<p>This study aims to contribute to the understanding of how existing theories of strategy and strategic changes may be applied in a real-world Balanced Scorecard (BSC) context. In other words, how a strategy is connected to an existing BSC in a real-world setting. What makes this study interesting and relevant is the current turbulent state of the worldwide economy that is likely to lead to strategic adjustments and changes to a larger extent, which should be reflected in a strategic tool such as the BSC.</p><p> </p><p>In order for a change to be implemented it must be known and understood by those who are expected to perform the change. The ones expected to implement a change should know about it to actually be able act out on a possible connection between the strategy and the BSC. To deeply understand how strategy and strategic changes are reflected in the BSC should thereby entail how strategic changes are uttered in the BSC as well as how well they are communicated to all relevant levels of the company. That implies finding whether the BSC is actually used, in a real-world setting, as the strategic communication tool that it has been occasionally named and how that would occur.</p><p> </p><p>The study departures from existing strategy- and BSC theory to then contribute with a real life application of them. The method used to fulfill this purpose is by deeply interviewing relevant respondents at Nordea familiar and active within the subjects of strategy and the BSC. The study will reveal a result that is analytically, but not statistically generalisable to other similar contexts, all in accordance to the qualitative research strategy that this study holds. Multiple cases, in form of different units or divisions all in different hierarchical levels of Nordea, have been studied in isolation and comparison. One true reality has not been sought for, but rather the contribution of each case to the real-life context.</p><p> </p><p>It was found that a strategic change should, to a great extent, be implemented through addressing behaviors. Using Key Performance Indicators (KPI) in the BSC could demonstrate both how certain activities should be prioritized and what level of performance should be expected. Further, KPI’s can easily be adjusted to the specific role of an employee and even be broken down to an individual level, which make every change relevant and thereby more likely to be fulfilled. Further, they can be adjusted and implemented at any hierarchical level. Consequently, by using KPI’s to address a coveted behaviour and to consistently monitoring and reviewing the process, strategy and strategic changes can be implemented in a flexible, relevant and active manner to ascertain that the best conditions are provided for both seeing and implementing strategic changes through the BSC.</p>

No description available.