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A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia


Praptapa, Agung and Yahya, Mohd Azlan and Sawandi, Norfaiezah (2016) A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia. Journal of Business Management and Accounting (JBMA), 6 (1). pp. 1-14. ISSN 2231-9298

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Abstract

This paper discusses how the Balance Scorecard is applied in a water supply company in Indonesia. The company investigated in this study was a local government-owned water supply company is responsible for generating profit, as well as having a social function. Performance becomes an important issue in this type of company, not just from the financial aspect, but also regarding non-financial performance. This research was a longitudinal case study. By applying ethnography, the researcher participated in the process of controlling performance while performing the research, where the case company modified the four perspectives of balance scorecard into four aspects of performance, i.e., financial, service, operational, and human resource performance aspects. This modified balance scorecard was used to control people in achieving their targeted performance. A management control system model was then used as a tool and mechanism to control performance.

Item Type: Article
Uncontrolled Keywords: Case study, ethnography, management control systems, balance scorecard, performance
Subjects: H Social Sciences > HB Economic Theory
Divisions: College of Business
Depositing User: Mr. Che Hasan Hashim
Date Deposited: 09 Apr 2019 23:14
Last Modified: 09 Apr 2019 23:14
URI: http://repo.uum.edu.my/id/eprint/25876

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