Strategic Management in Public Administration: A Balanced Scorecard Applicability Framework in School Management
DOI:
https://doi.org/10.24023/FutureJournal/2175-5825/2020.v12i3.517Keywords:
Strategic management, Balanced scorecard, Public administration, Public schoolAbstract
Purpose - This study aims at developing a framework of the Balanced Scorecard (BSC) in public educational organizations.
Theoretical framework – There are 3-sections: Strategic planning in public sector, Balanced Scorecard and BSC in the public sector. Strategic management in public administration is an important issue, with the BSC as one of the most widely used tools. Although, the application of this technique in public schools is still unexplored and uncommon, it does possess the potential to improve their effectiveness.
Methodology - A 3-stage qualitative approach: (i) 8 semi-structured interviews with the principals of participating schools; (ii) 4 stages of focus groups with 3 of the principals from different schools; and (iii) non-participant observation using a field diary. Also, the data were analyzed through content analysis and cross-referencing the different forms of data collected.
Findings - The results do not indicate a vast knowledge concerning the BSC’s techniques and tools, or an alignment between management planning posture, principles nor objectives of BSC application. Also, school planning is realized through the expertise of the Principal, without instruments of strategic management. Finally, adapted BSC models and strategic maps were proposed in public schools to collaborate and facilitate the strategic management process.
Research, Practical & Social implications - The paper contributes towards developing new research agendas for strategic management in Brazil, with the possibility of improving public results and to appoint new practices in public schools.
Originality/value - We have collaborated with the creation of a tool to use in the strategic planning of primary schools and pushing BSC studies into public sectors.
Downloads
References
Berg, B. L. (1998). Qualitative research methods for the social sciences. Boston: Pearson.
Bobe, B. J., Mihret, D. G. & Obo, D. D. (2017). Public-sector reforms and balanced scorecard adoption: an Ethiopian case study. Accounting, Auditing & Accountability Journal, 30(6), 1230–1256.
Bracci, E., Maran, L. & Inglis, R. (2017). Examining the process of performance measurement system design and implementation in two Italian public service organizations. Financial Accountability & Management, 33(4), 1–16.
Brazil. (2016). Ministério da Educação. Apresentação do programa dinheiro direto na escola. Brasília: FUNDESCOLA.
Bryson, J. M. (1988). Strategic Planning for Public and Nonprofit Organizations: A Guide to Strenghering and Sustaining Organizational Achievement. San Francisco: Jossey-Bass Inc.
Bryson, J. M., Edwards, L. H. & Van Slyke, D. M. (2018). Getting strategic about strategic planning research. Public Management Review, 20(3), 317–339.
Canan, I. (2005). Subsídios para o uso do balanced scorecard nas instituições públicas de educação básica. Anais Congresso Internacional de Custos, 9, Florianópolis, SC, Brasil.
Cooper, D. & Schindler, P. (2013). Business Research Methods. New York: McGraw-Hill Education.
Dimitropoulos, P., Kosmas, I. & Douvis, I. (2017). Implementing the balanced scorecard in a local government sport organization Evidence from Greece. International Journal of Productivity and Performance Management, 66(3), 362–379.
ENAP. Escola Nacional de Administração Pública. (2014). Gestão da estratégia com uso do BSC. Brasília: ENAP.
Epstein, M. J. & Manzoni, J. F. (1997). The balanced scorecard and tableau de bord: translating strategy into action. Strategic Finance, 79(2), 28-36.
Favoreu, C., Carassus, D. & Maurel, C. (2016). Strategic management in the public sector: a rational, political or collaborative approach? International Review of Administrative Sciences, 82(3), 435–453.
Felix, R., Prado Felix, P. & Timóteo, R. (2011). Balanced Scorecard: adequação para a gestão estratégica nas organizações públicas. Revista do Serviço Público, 62(1), 51-74.
FGV. Fundação Getúlio Vargas. (2016). Curso auto instrucional Balanced Scorecard. São Paulo: FGV.
George, B. (2017). Does strategic planning ‘work’ in public organizations? Insights from Flemish municipalities. Public Money & Management, 37(7), 527-530.
Greatbanks, R. & Tapp, D. (2007). The impact of balanced scorecards in a public sector environment. International Journal of Operations & Production Management, 27(8), 846–873.
Grigoroudis, E., Orfanoudaki, E. & Zopounidis, C. (2012). Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard. Omega, 40(1), 104–119.
Johnsen, A. (2015). Strategic management thinking and practice in the public sector: A strategic planning for all seasons? Financial Accountability and Management, 31(3), 243–268.
Kaplan, R. S. & Bower, M. (1999). The Balanced scorecard for public sector organizations. Boston: Harvard Business School.
Kaplan, R. S. & Norton, D. P. (2000). Having trouble with your strategy? Then map it. Harvard Business Review, 49(1), 167-176.
Kaplan, R. S. & Norton, D. P. (1996). Linking the balanced scorecard to strategy. California Management Review, 39(1), 53-79.
Kaplan, R. S. & Norton, D. P. (2004). Organizações do setor público. In: ______. Mapas estratégicos: como converter ativos intangíveis em resultados tangíveis. Rio de Janeiro: Elsevier.
Kaplan, R. S. & Norton, D. P. (1992). The Balanced scorecard: measures that drive performance. Harvard Business Review, 70(1), 71-79.
Kayuni, H. M. (2017). Strategic Planning in the Malawi Public Sector: Potential Tool for Progress or Regression? Public Organization Review, 17(3), 373–391.
Lück, H. (2009). Dimensões de gestão escolar e suas competências. Positivo.
Lunenburg, F. (2010). The Principal and the school: what do principals do. National Forum of Educational Administration and Supervision Journal, 27(4), 1-13.
Marr, B., Schiuma, G. & Neely, A. (2004). The Dynamics of value creation: mapping your intellectual performance drivers. Journal of Intellectual Capital, 5(2), 312-325.
Maccarrone, V., Filiciotto, F., Buffa, G., Mazzola, S. & Buscaino, G. (2014). The ICZM balanced scorecard: A tool for putting integrated coastal zone management into action, Marine Policy, 44(1), 321-334.
Malhotra, N. K. (2012). Pesquisa de marketing: uma orientação aplicada. Porto Alegre: Bookman.
Mawela, T., Twinomurinzi, H. & Ochara, N. M. (2017). Exploring public sector planning for transformational government. Journal of Science and Technology Policy Management, 8(3), 352–374.
McAdam, R., Hazlett, S. A. & Casey, C. (2005). Performance management in the UK public sector. International Journal of Public Sector Management, 18(3), 256–273.
Mcmahon, L. & Phillimore, J. (2013). State and Territory Government Strategic Plans: Exercises in Managing, Monitoring and Marketing. Australian Journal of Public Administration, 72(4), 404–418.
Mintzberg, H. (1994). The Fall and rise of strategic planning. Harvard Business Review, 72(1), 107-114.
Mintzberg, H., Lampel, J. & Ahlstrand, B. (1999). Todas as partes do elefante. HSM management, 2(12), 100–101.
Mizrahi, S. E., & Canen, A. G. (2012). Gestão estratégica multicultural baseada no Balanced Scorecard em instituições de ensino. Ensaio: Avaliação e Políticas Públicas em Educação, 20(74), 27-49.
Moore, M. H. (2002). Criando Valor Público: Gestão Estratégica no Governo. Rio de Janeiro: Uniletras.
Najgebauer, A., Antkiewicz, R., Pierzchała, D. & Rulka, J. (2017). Quantitative Methods of Strategic Planning Support: Defending the Front Line in Europe. Advances in Intelligent Systems and Computing, 656(1), 290-299.
Cabral Neto, A. & Castro, A. M. D. A. (2011). Gestão escolar em instituições de ensino médio: entre a gestão democrática e a gerencial. Educação e Sociedade, 32(116), 745-770.
Neuendorf, K. A. (2002). The Content Analysis Guidebook. Thousand Oaks: Sage.
Norreklit, H. (2000). The Balance on balanced scorecard – a critical analysis of some of its assumptions. Management Acoounting Research, 11 (1), 65-88.
Northcott, D. & Taulapapa, T. M. (2012). Using the balanced scorecard to manage performance in public sector organizations. International Journal of Public Sector Management, 25(3), 166–191.
Oloruntoba, R. (2013). Plans never go according to plan: An empirical analysis of challenges to plans during the 2009 Victoria bushfires. Technological Forecasting and Social Change, 80(9), 1674–1702.
Olsen, E. (2012). Strategic Planning Kit for Dummies. New Jersey: John Wiley & Sons.
Paro, H. (2010). A Educação, a política e a administração: reflexões sobre a prática do diretor escolar. Educação e Pesquisa, 36(3), 763-778.
Pasha, O. & Poister, T. H. (2017). Exploring the Change in Strategy Formulation and Performance Measurement Practices Under Turbulence. Public Performance and Management Review, 40(3), 504–528.
Plaček, M., Půček, M. J. & Šilhánková, V. (2017). New trends in the strategic management of museums in the Czech Republic. Museum Management and Curatorship, 32(4), 302–318.
Poister, T. H. (2010). The future of strategic planning in the public sector: Linking strategic management and performance. Public Administration Review, 70(SUPPL. 1), p. 246–254.
Purnawan & Sanjaya, F. (2017). Important performance analysis as a strategic planning technique in bus rapid transit development program. International Journal of Civil Engineering and Technology, 8(10), 805-813.
Queiroz, R. T. & Lobosco, A. (2015). A Inserção da Ferramenta Balanced Scorecard no Planejamento Estratégico de uma Empresa em Crescimento: Um Estudo de Caso na Empresa Metadil Indústria e Comércio Metalúrgica Ltda. Future Studies Research Journal, 7 (1), 81–112.
Quesado, P. R., Rodrigues, L. L. & Guzmán, B. A. (2012). O tableau de bord e o balanced scorecard: uma análise comparativa. Revista Contabilidade e Controladoria, 4(2), 128-150.
Quezada, L. E., Cordova, F. M., Palominos, P., Godoy, K. & Ross, J. (2009). Method for identifying strategic objectives in strategy maps. International Journal of Production Economics, 122(1), 492-500.
Rahiminia, F. & Karzogar, N. (2016). Objectives priority in university strategy map for resource allocation, Benchmarking, 23(2), 371-387.
Rinaldi, F. M. (2016). From local development policies to strategic planning—Assessing continuity in institutional coalitions. Evaluation and Program Planning, 56(1), 76-87.
Ringma, J. L, Wintle, B., Fuller, R. A., Fisher, D. & Bode, M. (2017). Minimizing species extinctions through strategic planning for conservation fencing. Conservation Biology, 31(5), 1029-1038.
Schobel, K. & Scholey, C. (2012). Balanced scorecards in education: focusing on financial strategies. Measuring Business Excellence, 16(3), 17-28.
Silva, E. L. & Menezes, E. M. (2005). Metodologia da pesquisa e elaboração de dissertação. Florianópolis: UFSC.
Souza, R. G. & Cordeiro, J. S. (2010). Mapeamento cognitivo e balanced scorecard na gestão estratégica de resíduos sólidos urbanos, Gestão & Produção, 17(3), 483-496.
Staples, W. & Dalrymple, J. (2016). Construction Procurement and State Government Strategy: Aligned or Disconnected? Australian Journal of Public Administration, 75(2), 222–235.
Sutheewasinnon, P., Hoque, Z. & Nyamori, R. O. (2016). Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs. Critical Perspectives on Accounting, 40(1), 26–44.
Thompson Jr., A. & Strickland III, A. J. (2000). Planejamento estratégico elaboração, implementação e execução. São Paulo: Pioneira.
Wolf, C. & Floyd, S. W. (2017). Strategic Planning Research: Toward a Theory-Driven Agenda. Journal of Management, 43(6), 1754-1788.
Younis, R. & Knight, M. A. (2014). Development and implementation of an asset management framework for wastewater collection networks, Tunneling and Underground Space. Technology, 39(1), 130-143.
Yuen, P. P. & Ng, A. W. (2012). Towards a balanced performance measurement system in a public health care organization. International Journal of Health Care Quality Assurance, 25, 421–430.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Authors who publish in this journal agree to the following terms: the author(s) authorize(s) the publication of the text in the journal;
2. The author(s) ensure(s) that the contribution is original and unpublished and that it is not in the process of evaluation by another journal;
3. The journal is not responsible for the views, ideas and concepts presented in articles, and these are the sole responsibility of the author(s);
4. The publishers reserve the right to make textual adjustments and adapt texts to meet with publication standards.
5. Authors retain copyright and grant the journal the right to first publication, with the work simultaneously licensed under the Creative Commons Atribuição NãoComercial 4.0 internacional, which allows the work to be shared with recognized authorship and initial publication in this journal.
6. Authors are allowed to assume additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in institutional repository or as a book chapter), with recognition of authorship and initial publication in this journal.
7. Authors are allowed and are encouraged to publish and distribute their work online (e.g. in institutional repositories or on a personal web page) at any point before or during the editorial process, as this can generate positive effects, as well as increase the impact and citations of the published work (see the effect of Free Access) at http://opcit.eprints.org/oacitation-biblio.html
• 8. Authors are able to use ORCID is a system of identification for authors. An ORCID identifier is unique to an individual and acts as a persistent digital identifier to ensure that authors (particularly those with relatively common names) can be distinguished and their work properly attributed.
