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The Application of Niven’s Balanced Scorecard in a Not‐For‐Profit Organization in Hong Kong: What Are the Factors for Success?

The Application of Niven’s Balanced Scorecard in a Not‐For‐Profit Organization in Hong Kong: What... In 2003 Niven modified Kaplan and Norton’s (1992; 1993; 1996; 2000; 2004) balanced scorecard (BSC) framework, claiming that his redesigned model was more suited to non‐profit organizations than was Kaplan and Norton’s. Since the redesigned BSC is a very recent innovation, it has not, to date, been tested in Hong Kong. Hence, this study set out to examine the extent to which Niven’s BSC model could be applied in a non‐profit organization in Hong Kong to assist with the mapping and tracking of their business strategies. Key issues were; the shifting of KPI measurements from input to outcomes, inadequate frontline training and a disproportionate amount of time spent on planning rather than on the execution of strategy. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Asia Business Studies Emerald Publishing

The Application of Niven’s Balanced Scorecard in a Not‐For‐Profit Organization in Hong Kong: What Are the Factors for Success?

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Publisher
Emerald Publishing
Copyright
Copyright © 2006 Emerald Group Publishing Limited. All rights reserved.
ISSN
1558-7894
DOI
10.1108/15587890680001302
Publisher site
See Article on Publisher Site

Abstract

In 2003 Niven modified Kaplan and Norton’s (1992; 1993; 1996; 2000; 2004) balanced scorecard (BSC) framework, claiming that his redesigned model was more suited to non‐profit organizations than was Kaplan and Norton’s. Since the redesigned BSC is a very recent innovation, it has not, to date, been tested in Hong Kong. Hence, this study set out to examine the extent to which Niven’s BSC model could be applied in a non‐profit organization in Hong Kong to assist with the mapping and tracking of their business strategies. Key issues were; the shifting of KPI measurements from input to outcomes, inadequate frontline training and a disproportionate amount of time spent on planning rather than on the execution of strategy.

Journal

Journal of Asia Business StudiesEmerald Publishing

Published: Jul 1, 2006

Keywords: Hong Kong; Balanced scorecard; Not‐for‐profit; Performance measures

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