Towards a practice model of balanced scorecard for social service organization in Hong Kong

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Towards a practice model of balanced scorecard for social service organization in Hong Kong


Author: Leung, Tsan-kuen
Title: Towards a practice model of balanced scorecard for social service organization in Hong Kong
Degree: DSW
Year: 2014
Subject: Social work administration -- China -- Hong Kong.
Performance -- Measurement.
Hong Kong Polytechnic University -- Dissertations
Department: Dept. of Applied Social Sciences
Pages: x, 267 pages ; 30 cm
Language: English
InnoPac Record:
Abstract: This research study examines the implementation of the Balanced Scorecard (BSC), one of the most popular management models used by commercial and nonprofit sectors, in eight social service organizations (SSOs) in Hong Kong. Grounded theory was used. Three focus groups and 17 in-depth interviews were conducted to collect views from informants. Most of the informants worked for these eight SSOs and others were scholars or administrators from other SSOs. Successful and failure factors in the implementation process are found to moderate the original model of the Balanced Scorecard to a localized practice model for social service organizations in Hong Kong. Nine key factors are located and grouped into two main streams. The first of these relates to human factors, that include the top management commitment with agency mission in mind, selection of responsible staff and formation of working groups, frontline to middle management involvement, staff development, and motivation and rewards systems. The second stream refers to the system of operation which includes the design of BSC, key considerations in the setting up of BSC, executive and monitoring systems, and organizational culture. Each of these factors is inter-related and exerts sequential influence on each other. The most important factor is the top management commitment with agency mission in mind. The strategy development and execution process comprise the second key factors to consider. Many SSOs have strategic plans but most fail to execute the plans to achieve the objectives and missions of their organizations.
After examining the factors contributing to the success and failure of the implementation of the BSC in SSOs, I propose a localized BSC practice model for implementation by these organizations. The top management commitment and mission should be prioritized in the localized practice model. The ultimate objective for a SSO is to maximize benefits to service users. Thus, the service user is placed on the top of the four perspectives which includes service users, legitimacy and support from stakeholders, organizational capacity and financial. Legitimacy and support from the stakeholder perspective reminds the organizations to take account of the needs of stakeholders and the community. The organizational capacity perspective is generated to combine the original perspectives on internal process and staff development. These two perspectives are interrelated and should be linked up to develop organizational capacities. The financial perspective is also important for the SSOs as it helps them to make better use of their existing financial resources and explore new resources for further development. Finally, execution and strategy play a central role in the model. Execution and strategy are each important for the SSOs to put their missions into practice. Continuous examination and improvement of the Balanced Scorecard are needed to enable SSOs to cope with the challenges posed by the ever-changing environment.

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