Literature Review Performance Management and the Balanced Scorecard

Chapter 2 Abstract Assay Since the Counterbalanced Agenda was developed in the 1990’s by Robert Kaplan and David Norton (1992), it has acquired in acceptance amidst academics and practitioners. In 1990, Kaplan and Norton led a assay abstraction of a lot of companies with the purpose of exploring the new methods of adeptness management. The accent of the abstraction was an accretion acceptance that the cyberbanking measures of adeptness administration were not as able as afore with the development of avant-garde business enterprise. Representatives complex in the abstraction companies, including the advisers Kaplan and Norton, were abiding that the assurance on cyberbanking measures of adeptness had an aftereffect on their adeptness to actualize value. After abysmal discussions the accumulation brainstormed on several alternatives but assuredly acclimatized on the counterbalanced scorecard, which featured adeptness measures, chump issues, centralized business processes, agent activities, and actor concerns. Kaplan and Norton alien the new apparatus as the Counterbalanced Agenda and abbreviated the concepts of the abstraction in the aboriginal of three Harvard Business Assay articles, “The Counterbalanced Scorecard-Measures That Drive Performance”. Abounding organizations in both the clandestine and accessible sectors accept accepted the abstraction of the counterbalanced scorecard. Best accept implemented it in an attack to advance adeptness (Chan & Ho 2000; Hoque & Jamesl Ittner & Larcker 2003). However, it appears that the appellation counterbalanced agenda is accountable to altered interpretations. For example, a certificate appear by CMA Canada (1999) suggests that the appellation “Balanced Scorecard” maybe accepted abnormally by altered individuals/organizations. They accompaniment that abounding organizations accept that if a adeptness altitude arrangement includes both cyberbanking and nonfinancial measures, it is a counterbalanced scorecard, admitting Kaplan & Norton affirmation that a BALANCED SCORECARD is abundant added than aloof a accumulating of adeptness measures. Altered interpretations of a BALANCED SCORECARD are axiomatic in bookish studies as well. Hoque & James (2000) bent BALANCED SCORECARD acceptance appliance a 20-item calibration acquainted that their BALANCED SCORECARD admeasurement adeptness not aces up the cardinal linkages of a absolute BALANCED SCORECARD. As a result, companies in their abstraction may possibly accept had capricious levels of BALANCED SCORECARD accomplishing which could accept afflicted their results, abnormally because the actuality that BALANCED SCORECARD acceptance was the abased capricious in their corruption model. Chan & Ho (2000) declared in their limitations breadth that “… the respondents may accept mistaken their organization’s adeptness altitude arrangement to that of a authentic BALANCED SCORECARD (p. 167). ” It is additionally accessible that a company’s adeptness altitude arrangement has all of the attributes of a counterbalanced agenda but they do not accede it to be one. Acutely defining a BALANCED SCORECARD would be a 4 accession to approaching assay by accouterment a base to actuate the admeasurement of BALANCED SCORECARD acceptance by an organization. This abstraction will attack to do this. Although there are abundant studies on the counterbalanced agenda (Chan & Ho 2000; Hoque & James 2000; Lipe & Salterio 2000; Malina & Selto 2001; Lipe & Salterio 2002; Ittner & Larcker 2003; Speckbacher et al. 2003), abandoned one abstraction has attempted to advance a conceptual archetypal of the agenda and acclimated it to adjudge the admeasurement of its adoption. This was in Austrian, German and Swiss organizations (Speckbacher et al. 2003). This suggests a charge for added assay to adjudge what attributes of a Kaplan and Norton (1992, 2001, 2006) Counterbalanced Agenda addition organizations use in their adeptness altitude system. This abstraction will not attack to explain the affidavit for any differences amid organizations with altered levels of Counterbalanced Agenda adoption, it will abandoned address them. In summary, while addition studies accept looked at specific aspects of the counterbalanced scorecard, abandoned one has looked at its anatomy as a accomplished (Speckbacher et al. 2003). Agnate to Speckbacher et al. (2003), this abstraction examines the anatomy of the BALANCED SCORECARD as a whole. This abstraction is however, altered in that it addresses both the anatomy and use of the BALANCED SCORECARD. Kaplan & Norton (1992; 1996; 2001), the originators of the counterbalanced corecard, accent that the admittance of non-financial measures is aloof one aspect of the counterbalanced scorecard, acquainted that there are several structural attributes that accomplish it altered from addition frameworks, such as KPI (key adeptness indicator) cards and stakeholder cards. Kaplan & Norton (1996, 2001) additionally advance that its altered anatomy allows it to be acclimated as a cardinal apparatus to beacon organizations appear abiding abiding profitability. They altercate that artlessly including non-financial metrics in their adeptness altitude arrangement is not abundant for organizations to learn, improve, and grow. If Kaplan and Norton’s altercation is correct, afresh companies with altered levels of BALANCED SCORECARD acceptance should see altered results. This suggests a charge to analyze organizations that accept altered levels or numbers of counterbalanced agenda attributes to see if there are any differences. As well, bookish studies may be added commensurable if a acutely authentic Counterbalanced Agenda was used. A acutely authentic BALANCED SCORECARD would accredit organizations and advisers to adjudge the akin of BALANCED SCORECARD acceptance which may advice to explain some of the differences in after-effects amid studies. Understanding Adeptness Administration Processes 2. 1 Defining Adeptness Maila (2006) declared that adeptness implies the activity of accomplishing things that is appliance things, accessory to conditions, processing, communicating and accomplishing results. Adeptness is the absolute assignment that is done to ensure that an organisation achieves its mission. In summary, adeptness encompasses inputs, conditions, processes elements, outputs, after-effects and feedback. According to Maila (2006), the end artefact of adeptness should be abstinent adjoin four elements that are: quantity, quality, amount or accident factors and time. The abstraction of barometer the end artefact is absolutely authentic as it can be argued that a artefact can be in any anatomy that is acceptable or bad, appropriately the charge to accept it measured. Botswana Unified Revenue Account (BURS, 2002) states, adeptness shall beggarly the accepted of adeptness adapted by BURS accompanying to an employee's adeptness abstinent in acceding of affection and quantity. In addition, it shall beggarly the behavioural standards and competencies adopted by BURS. The OPM (2005) authentic adeptness as actions, behaviour and/or inputs by a agents affiliate accidental to the adeptness of results. While the researcher acknowledges the aloft definitions, she argues that appliance of the definitions should be advised with a accouterment that the adeptness of that activity is absolute to the organisation. In the researcher’s own definition, adeptness bureau an activity by an agent that has produced an adeptness accordant to an agent or organisation’s goals. 2. 2 Defining Administration Administration bureau to accord direction, lead, control, govern, aphorism over, whilst a administrator is an official who manages or controls- a actuality who has in his easily the accepted administration of an activity or of a assay (Bryman, 1984:78 as cited in Brynard, et al 1997). Vaughan-Jones (2009), authentic administration as a activity of accomplishing organisational goals through agreeable in the four aloft functions (planning, organising, arch and controlling). Cleland (1994:39-40) declared administration through the aloft administration functions that are planning, organising, motivation, administering and controlling. Mayor (2005: 246) articular planning, organising, directing, authoritative and affective as roles of abandoned activity manager, an advance on the analogue by Vaughan-Jones as it has added activity as a administrator function. The description of the aloft activities/functions of the administrator as planning, organisation, command, allocation and ascendancy put for the aboriginal time the administration activity into the ambience of aloft activities or functions (Fayol, 1949, pp. 3-6). These administration functions accept been abridged to four, namely: planning, organising, arch and controlling, (Robbins 2003). What comes out acutely from the abstract is that planning, organising and authoritative are accepted in the description of the administration activity or the functions of management. The researcher has fabricated use of these concepts while cognisant of the actuality that the acceptance of majority-based angle can abandoned be fabricated if the angle is authentic by bureau of authentic assay (Brynard, 1997: 54), about this assay will not be able to prove that due to time constraint. In comparing administration to administration activities, the researcher acclaimed that administration activities has to do with: ambidextrous with change; developing a eyes and ambience a administration for an organisation; formulating a strategy; adjustment stakeholders with the organisation? s vision, affective and alarming employees; and recognising and accolade success. Management activities accommodate planning and budgeting, implementing strategy, organising and staffing to accomplish strategy; and authoritative behaviour and botheration analytic to ensure activity is implemented, Henry (2008: 143). The assay supports the abreast analogue of administration provided by Mayor abnormally that he has added activity to the definition, a bureau that contributes to able adeptness management. 2. 3 Defining Adeptness Administration OPM (2005) defines adeptness administration as: “ongoing advice activity amid agents and supervisor/managers for accepting bigger organisational results. It involves: (a) establishing bright expectations and compassionate about adeptness and the after-effects to be achieved; (b) anecdotic basic areas of adeptness as apropos to the mission and objectives of the O/M/A; (c) developing astute and adapted adeptness criteria; (d) giving and accepting acknowledgment about performance; (e) administering able adeptness assessments; and (f) planning connected development of agents to sustain and advance adeptness so that individual, assemblage and organisational animal basic is optimised”. Performance administration is a arrangement for amalgam the administration of organisational and agent adeptness (Williams, 2002 as cited by Maila, 2006:13). Adeptness administration is authentic as “the analytical activity by which an bureau involves its employees, as individuals and associates of a group, in convalescent organisational capability in the adeptness of bureau mission and goals”, this was acquired through (U. S. Office Personnel Management, (Undated) Botswana Unified Revenue Services (BURS, 2002) states that adeptness administration is a aggregate albatross amid managers who backpack out the assessments and the agents whose adeptness they are assessing. It is basic that this activity is agitated out objectively,openly and honestly. The researcher has begin some accepted words to access at this definition: adeptness administration is a connected activity amid agents and admiral accordant on the activity to be performed, how it should be abstinent and aural what period, with an aim to accomplish a ambition at agent and organisational level. . 4 Defining Adeptness Administration Processes Adeptness administration activity was authentic as “a connected activity breadth admiral and advisers assignment calm to authorize objectives (goals), adviser advance adjoin these objectives and adjudge results”. With this process, advisers accept approved acknowledgment and apprenticeship which is a basic development activity for all advisers (KSU, 2009). According Cornell University (2010), the aboriginal aspect of adeptness administration activity that charge be finer accomplished is allegorical the adapted levels of adeptness and anecdotic goals to be achieved. The researcher understands from the aloft definitions that adeptness administration processes is a connected (non-stop) activity that underscores the charge for admiral and advisers to assignment calm in free the organisation and employee? s goals and free adeptness standards adapted to accomplish those goals. The researcher angle adeptness administration processes as a connected acceding activity that calls for able advice (Acuff, 2008:6). It is a activity that requires that calls for identification and prioritisation of goals, defining what constitutes advance appear goals, ambience standards for barometer after-effects and tracking advance appear goals. It added calls for exchanging acknowledgment amid the components, reinforcing ambition aggressive activities and amid to actualize advance back needed. the adeptness administration activity places greater accent on the methods acclimated to accomplish results. This abstraction recognises that there is a attenuate band amid the definitions of administration processes and the description of administration functions which afresh credibility to the cessation that these two concepts could be acclimated interchangeably. 2. 5 Defining Adeptness Altitude Counterbalanced agenda originally developed as apparatus for adeptness altitude at the organisational akin and has been broadcast to accommodate analytical success factors (Kaplan and Norton, 1993 as cited in MoF, 2009). It is recognised by the researcher that the analogue of adeptness altitude underscores the charge for output/ artefact to be measured, (Maila (2006). Emphasis on barometer adeptness is absolutely authentic by this abstraction as it could abetment managers to actuate whether or not the employee’s adeptness accord to the accomplishment of the set goals. The researcher’s accession to the analogue of altitude is that this activity is aimed at free strategies all-important to the realisation of the organisation’s objectives, as they adjudge how far one is from attaining the set goal. The activity calls for appraisal of after-effects and accouterment of honest acknowledgment to either strengthen advance or antidote non progress. 2. 6 Accent of Adeptness Administration Processes Flanagan and Finger (1998:154) declared that best adeptness advance processes abide of accordant on the standards or expectations by managers and staff: ecology progress; recognising; adeptness and reviewing the adeptness displayed with acceptance and assay featuring in the aliment plan. It is acute that administrator and agent accede aloft and accept anniversary other's expectations of the job. This is the foundation aloft which the absolute adeptness administration activity will be built. The claiming is that both administrator and agent accept to posses negotiating abilities as they are adapted to accede on anniversary other’s apprehension of the job. According to Cornell University (2010), the capital purpose of adeptness administration activity is to advance bodies and advance adeptness by allegorical goals and apprenticeship regularly. A accessory purpose is to accommodate honest and authentic academic evaluations to abutment rewards for adeptness practices. Performance administration processes is important as it entails planning agent performance, facilitating the adeptness of assignment accompanying goals and reviewing adeptness as a way of affective advisers to accomplish their abounding abeyant in band with the organisation’s objectives, (Swanepoel et al, 1998 as cited Maila, 2006:8). The researcher advertent from the abstract aloft assured that adeptness administration activity was important as it entails planning agent performance, accordant on standards, adviser and appraise adeptness with a appearance to facilitating the adeptness of assignment accompanying goals. The activity is added important as it allows for a two way acknowledgment aimed at acknowledging rewards or abuse for adeptness practices. According to Maila (2006, p. 4), belief for barometer success should be antiseptic and obstacles timorously articular so as to seek solutions and that accessible account commitment is not halted, adeptness administration arrangement is one of the instruments that can accommodate that solution. According to Hogue (2010), adeptness altitude arrangement highlights whether the organisation is on clue to accomplish its adapted goals. Adeptness altitude arrangement develops key adeptness indicators (KPIs), or metrics, depending on the attributes and activities of the organization. KPIs can serve as the cornerstone of an organization’s agent allurement schemes. The researcher’s altercation is that it is abundant added difficult to advance KPIs for anniversary breadth of adeptness aural the organisation which can be abstinent effectively. According to the MoF (2009), the BALANCED SCORECARD of Robert Kaplan and David Norton of 1996 accommodate a framework that not abandoned provides adeptness measurements, but helps planners analyze what should be done and measured. BALANCED SCORECARD is an important access for barometer and managing the best analytical processes in organization. To be meaningful, aggregation adeptness should be advised adjoin a specific cold is achieved. Without an objective, a aggregation would accept no archetype for allotment amid addition strategies and projects (Armstrong 2000; Chang 1999). For example, if the cold of the aggregation is to aerate its acknowledgment on investment, the aggregation would try to accomplish that cold by adopting investments with acknowledgment on advance ratios greater than the company’s accepted boilerplate acknowledgment on advance ratio. However, if the cold of the aggregation were to aerate its accounting profits, the aggregation would accept any investment, which would accommodate a absolute accounting profit, alike admitting the aggregation adeptness lower its accepted boilerplate acknowledgment on advance arrangement (Birch, 1998; Atkinson, Warehouse, & Well, 1997). Performance altitude is important for befitting a aggregation on clue in accomplishing its objectives (Armstrong, 2000; Atkinson & Epstein, 2000; Frigo, Pustortio, George, & Krull, 2000). The addition of the best adapted indicators is however, an breadth with no defining boundaries as there are a cardinal of purposes to which adeptness abstracts can be put, although not all adeptness altitude can be acclimated for purposes (Fitzergerald, Johnston, Brignall, Silveston, & Voss, 1993). Even admitting abandoned firms tend to advance firm-specific adeptness indicators adapted to their needs, for abounding firms the capital adeptness indicators would about accommodate some aggregate of financial; market/customer; competitor; animal resource; centralized business process; and ecology indicators (D’Souza &Williams, 2000; Barsky & Flick, 1999). Added generally than not usually however, adeptness abstracts has relied on cyberbanking or accounting-based measures, admitting the drawbacks associated with such an approach. Specifically, the use of cyberbanking measures abandoned has austere limitations because of inherently backwards-looking nature, their bound adeptness to admeasurement operational adeptness and their addiction to focus on the concise (Kaplan et al. , 2001a; Ittner, Larcker, & Rajan 1997). The assurance on cyberbanking measures alone, therefore, to present the authentic account of authoritative performance, is in itself astern looking, abnormally from a array of stakeholders. As a result, an alignment requires added from its adeptness administration arrangement than anytime afore (Becker & Gerhart, 1996l Kaplan et al. , 2001a; Lambert, 1998). Several advisers accept articular that the addition of adeptness altitude indicators should be: 1. Apprenticed from strategies and accommodate a bond amid assemblage accomplishments and cardinal plans; 2. Hierarchical and chip beyond business functions; 3. Supportive of the company’s multidimensional ambiance (internal or alien and cost-based or non cost-based); and 4. Based on a absolute compassionate of amount relationships and amount behaviour (Brown & Mitchell, 1993; Euske, Lebas, & McNair, 1993; Kaplan & Atkinson, 1989; McKensize & Shilling, 2000; McMann & Nanni, 1994). Additionally, the adjustment of ecology adeptness should be activating in adjustment to acclimate to centralized and alien changes. In acknowledgment to these recommendations, a cardinal of frameworks that accept a multidimensional appearance of adeptness altitude accept been developed, best notable of which has been the Counterbalanced Agenda (BSC) developed by Kaplan and Norton (1992, 1996). The Counterbalanced Agenda addresses the charge for assorted measures of adeptness and provides a cardinal framework, which accurately encourages the use of both cyberbanking and non-financial measures forth four perspectives - financial, customers, centralized business processes, and acquirements and advance - to admeasurement close adeptness (Kaplan & Norton, 1996b). In both assay and practice, the BSC has accustomed abundant attention, decidedly as a apparatus for active assemblage akin activity aural abounding industries, including hospitality, health, accomplishment and cyberbanking (Ashton, 1998; Beechey & Garlick, 1999; Birch, 1998; Chow, Ganulin, Haddad, & Williamson, 1998; Kaplan et al. , 2001a). According to Kaplan and Norton (1996, p. ) "the counterbalanced agenda translates an organization's mission and activity into a absolute set of adeptness measures and provides the framework for cardinal altitude and management". On the alpha therefore, the BSC appears to accept all the answers for allotment the best adapted measures of aggregation performance, which are absolute by the organisation’s cardinal acclimatization and alien aggressive environment. The success of the BSC relies on a cellophane and categorical activity as the base for the development of specific and accordant adeptness measures. Although the BSC, forth with abounding addition perspectives, acknowledges that firms acknowledge to the ambiance they face in developing their activity and ultimately adeptness altitude system, institutional access accurately asserts that the amusing arrangement in which firms accomplish exerts an appropriately able authority on the decision- authoritative practices of the close (DiMaggio, 1983). For instance, it is acceptable that for firms operating in awful ambiguous environments, for example, the best of adeptness measures may be afflicted by choices fabricated by industry leaders as a bureau of abbreviation ambiguity and acceptable angary (mimetic isomorphism) (DiMaggio & Powell, 1991a; Greve, 2000; Haverman, 1993). For firms operating aural institutional environments, such as banking, accounting, allowance and the like, aggregate norms and behaviours may behest the types of adeptness measures acclimated (normative isomorphism) (DiMaggio & Powell, 1983; DiMaggio et al. 1991a; Gupta, Dirsmith, & Fogarty, 1994; Heverman, 1993; Hussain & Gunasekaran, 2002a). For firms operating in environments breadth there is a burden to accommodate to rules and practices, adeptness altitude may be afflicted by the dictates of authoritative bodies (coercive isomorphism) (DiMaggio et al. , 1991a; Greve, 2000; Haverman, 1993). Therefore, it appears that if organisations are gluttonous to utilise the BSC or agnate frameworks to advance the best adapted measures of performance, coercive, artful and normative forces, forth with cardinal orientation, charge to be factored into any assay in adjustment to accretion a authentic account of what factors access adeptness altitude and management. Hence, it is the purpose of this argument to adjudge the role that institutional armament comedy in the best of adeptness altitude systems, via the appliance of the BSC framework in an industry breadth the institutional armament mentioned aloft are at play. Information about adeptness administration is analytical to the able activity of any business (Chandler, 1962a; Kaplan et al. , 1992; McWilliams, 1996). However, what constitutes acceptable adeptness and what constitutes acceptable measures of adeptness are continuously actuality debated (Corrigan, 1998; Kaplan & Norton, 1998; Kimball, 1997; Landy & Farr, 1983; Maisel, 1992). For instance, do cyberbanking adeptness indicators accommodate the all-important advice for operating aural environments that are classified as turbulent, accustomed that they are astern looking? Armstrong, 2000; Barker, 1995; Kaplan, 1983). Is it important to utilise non-financial advice for organisations that are adverse changes in demand? (Chang, 1999; Kaplan, 1983). In adjustment to acknowledgment these questions and more, this affiliate reviews abstract on adeptness administration and describes the factors that access adeptness measures. In addition, why there is a charge for organisations to focus on both acceptable cyberbanking and non-financial indicators of adeptness in adjustment to accommodated organisational objectives, irrespective of aggressive environment, is reviewed. Specific frameworks, which can be utilised by organisations to admeasurement adeptness in this way, are additionally reviewed, with a accurate focus on the Counterbalanced Agenda (BSC) as a altitude apparatus which meets the demands of abreast organisations (Duursema, 1999; Ittner & Larcker, 1998a; Kaplan et al. , 1992). 2. 7 Role of Adeptness Measures in an Organisation To activity auspiciously in a business environment, an organisation depends aloft the controlling adeptness of its managers, who in turn, depend aloft the availability of adapted advice (Banker, Devraj, Sinha, & Schroeder, 1997). Advice about adeptness is important in altered means to the assorted stakeholders aural a business. For example, owners and investors are absorbed in aggregation adeptness to ensure that their advance decisions are correct, and, if not, to attending for addition investments. Managers attending at the adeptness of a company's subunits as a way of prioritising the allocation of assets (Duursema, 1999; Euske et al. , 1993; Fama, 1890; Lockamy & Cox, 1994; Tricker & Dockery, 1995). In a added cardinal sense, adeptness altitude is apparent as an important way of befitting a aggregation on clue in accomplishing the company's objectives and as a ecology apparatus active by the owners of a aggregation breadth buying and administration are afar (Baker & Wruck, 1989; Bushman, Indjejikian, & Smith, 1995; Delaney & Husekid, 1996; Huselid, 1995; Ittner & Larcker, 1998b; Kaplan, 1984; Lawler, Mohrman, & Ledford, 1992; Mayo & Brown, 1999). If measures of adeptness are to be effective, the measures charge to be performance- apprenticed and affiliated with aggregation strategy. This appearance is authentic by a cardinal of advisers who agenda that measures of adeptness charge to be based on a company’s cardinal objectives in adjustment for advisers to accept and be committed to the adeptness of those objectives (Becker et al. , 1996; Hronec, 1993; Huber, 1990; John, Jacqueline, & Robert, 2002; Johnson, 1998; Kaplan, 1983; Kaplan et al. , 2001a). Specifically, D'Souza and Williams (2000), Euske et al. 1993), Kimball (1997) and Mayo and Brown (1999) altercate that aural the abreast assignment environment, a acceptable adeptness altitude arrangement should be: •Supportive and constant with an organisation’s goals, actions, people/culture, and key success factors; •Driven by the customer; •Appropriate to the centralized and alien environment; •Developed by a accumulated top-down and bottom-up effort; •Communicated and chip throughout the organisation; •Focused added on managing assets and inputs, not aloof artlessly costs; •Committed to accouterment action-oriented feedback; and Supportive of abandoned and authoritative learning. Although there is acceding that these types of characteristics will accomplish for bigger adeptness measures (Devenport, 2000), how adeptness is absolutely abstinent is still a ‘black box’ for abounding organisations (Cross & Lynch, 1992; Eccles, 1991; ECSI, 1998; Frigo et al. , 2000; Gering & Mhtambo, 2000a; Henerson, Morris, & Fitz- Gibbon, 1987), decidedly as adeptness measures acclimated in one aggregation may not be adapted for addition aggregation adverse a altered bearings or altered set of affairs (Otley, 1980). Defining adeptness for an abandoned aggregation is awful abased aloft the company’s business cold and activity and is accordingly absolutely altered (Fitzergerald et al. , 1993; Hoffectker et al. , 1994; Kaplan et al. , 1992; Kaplan et al. , 1996b; Keegan, Eiler, & Jones, 1989). 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