Assessment of Balanced Score Card Implementation in the Case of Gulele Sub-City Education Offices
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Date
2016-05
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Addis Ababa University
Abstract
The purpose of the study was to assess the design and implementation of
Balanced Scorecard in Gulele Sub-City education offices and thereby to see the adequacy
of the procedure to design Balanced Scorecard, the extent of Balanced Scorecard
implementation success and identify the major challenges encountered during the design
and implementation process and then provide alternative recommendation to the
identified challenges. To attain these objectives, the study employed descriptive survey
method. Accordingly, survey questionnaire, focus group discussion and interviews
questions were prepared and pilot tested and administered to a sample of 114 subjects
which are composed of 11woreda Heads, 6 Core Process owners and 99 employees. A
total of questionnaires were properly filled in and returned. Interview and document
analysis were also made to complement the information obtained. All the closed ended
questions of the questionnaires were analyzed quantitatively using percentage and
means, whereas the data obtained from open ended questions, interviews, focus group
discussion were transcribed and narrated to supplement the quantitative data. The major
findings of this study indicated that the readiness for Balanced Scorecard design and
implementation made by the offices were good. The designing phase was done properly
in terms of strategic plan preparation, theme identification, and strategic perspectives,
corporate objectives and measures preparation. With regards to Balanced Scorecard
implementation, it was in direct stage at corporate level and at process level; however, it
was at near the beginning stage in individual level. Lack of adequate knowledge on
Balanced Scorecard, insufficient participation, lack of consistent monitoring and
evaluation, gaps in setting measurement and targets in the cascading process, resistance
to change and in ability to automate at individual implementation process, lack of
incentive and job displacement is also one of the factors that lead the employees’
resistance to the implementation of the BSC, problems of delivering continuous training
and far beyond education to officers are the major problems. The researcher concluded
that the major causes of the above challenges were derived from lack of understanding of
the tool and its early attachment of performance of the employee with payment. It is
recommended that the education offices have to create enabling environment to increase
the involvement of employees, revise the cascaded objectives, automate the
implementation process and organize discussion as well as awareness creation program
to check and recheck the implementation process.
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Assessment of Balanced, Score Card Implementation