ASSESSMENT OF BALANCED SCORE CARD PRACTICE IN CASE OF MINJARSHENKORA DISTRICT OFFICE

Abstract

The purpose of the study was to assess the implementation of Balanced Scorecard in Minjarshenkora district offices and thereby to see the extent of Balanced Scorecard implementation success and identify the major challenges encountered during the implementation process,To see the extent of BSC monitoring and evaluation systems in Minjar Shenkora district offices and then provide alternative recommendation to the identified challenges. To attain these objectives, the study employed descriptive survey method. Accordingly, survey questionnaire, and interviews questions were prepared and pilot tested and administered to a sample of 114 subjects which are composed of 8Heads, 10 Core Process owners and 98 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, means and standard deviation whereas the data obtained from open ended questions and interviews were transcribed and narrated to supplement the quantitative data. The major findings of this study indicated that the readiness for Balanced Scorecard plan and implementation made by the offices were good. The planning 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 the offices 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 offices have to create enabling environment to increase the involvement of employees especially in designing phase revise the cascaded objectives, automate the implementation process and organize discussion as well as awareness creation program to check and recheck the implementation process.