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截至20世纪80年代,管理会计(MA)的传统智慧是生产导向,主要是成本管理。然而,20世纪70年代和80年代,全球化和数字化droveMA从机械到改变后的机械方法,朝向以客户为导向的移动和资源管理的浓度。随后,越来越多硕士侧重于风险,创造价值和战略管理(维克拉马辛和Alawattage,2007)。在此情况下,平衡计分卡(BSC),重点放在客户满意度和专注于价值创造有关的无形资产和战略管理,确实符合MA改变这种趋势,在组织管理过程中渗透。Up to 1980s, the conventional wisdom of management Accounting (MA) was production-orientated and mainly cost management. However, during the 1970s and 1980s, globalization and digitalization droveMA changing from a mechanistic to a post-mechanistic approach, with a movement towards the customerorientation and a concentration on resource management. Subsequently, MA increasingly focuses on the risk, value creation, and strategic management (Wickramasinghe and Alawattage, 2007). In this circumstance, the Balanced Scorecards (BSC) with an emphasis on customer satisfaction and a focus on the value creation related to intangible assets and strategic management, indeed, complies with such trend of MA change, and permeate in the organizational management process.

它始于大约的BSC发展及其显著优点的基本介绍,并且随后公营部门内它的出现。随后,平衡计分卡在公共领域的应用有意和无意的后果数组将从制度上予以披露。此外,平衡计分卡的应用相关的结论和局限性就会显露出来。This essay will shed light on BSC’s application in public sector with respect to its intention, development and diffusion process, and corresponding consequences. It starts with a fundamental introduction about BSC’s development and its significant advantages, and is followed by its emergence within public sector. Subsequently, an array of intended and unintended consequences of BSC’s applications in public sector would be disclosed from an institutional perspective. Furthermore, the conclusion and limitations related with BSC’s application will be revealed.

Introduction 0
Development of Balanced Scorecard 1
Emergence of Balanced Scorecard within Public Sector 2
Intended Consequences 3
A Multidimensional Performance Measurement System 4
strategy Alignment and Communication Tool 5
Unintended Consequences 6
Strategic Goal Inconformity and the Performance Measurement Dysfunction 6
Adverse Outcomes towards Satisfaction on Targeted Indicators 7
The Potential Purpose of “Window Dressing” of Organisations 7
Conclusion 8




In conclusion, this essay focuses on the application of BSC in public sector with Reference to its development and diffusion procedure, and accordingly intended and unintended consequences. To be specific, complied with the management accounting change towards the customer-orientation perspective, BSC is put forward and widespread utilized in terms of its merits, namely a mix of outcome measures, the concern about strategic alignment, and the improvement on organizational communication. Meanwhile, considered as a strategic performance management tool, BSCexerts its role to deal with the efficiency problem within public sector. In addition, the intended consequences of BSC’s application in public organisations, consisting in a multidimensional performance measurement system and a strategy alignment with the communication tool, are demonstrated in relation to the organizational institutional logic. As for its unintended consequences, in accordance with strategic goal inconformity and performance measurement dysfunction, adverse outcomes resulting from the satisfaction of targeted indicators,and potential “window dressing” actions, are exposed grounded on the institutional theory as well. Based on the above discussion, we conclude that the balanced scorecard is regarded as an institutional practice in its application within public sector by providing guidance towards social behaviour. Nevertheless, some limitations are still to be discussed. Although BSC is likely to link employees’ motivation with performance, there is no empirical data to suggest the association. Further research should be undertaken to exam the effects of BSC on individual’sbehaviours, motivation and performance. Moreover, most temporarystudies on BSC implementation in public sector are analysedwithin developed countries.However, little knowledge of such MA practice in public sector in emerging economies is involved. Future studies can be conducted to explore whether adoption of BSC framework in public sector in emerging economies would improve organisational effectiveness.


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