The paper discusses a joint research program by CSC(Aust) and the Australian Defence Force Academy which seeks to bring to the area of Public Sector corporate performance management an holistic approach using soft systems and systems dynamics and drawing upon Kaplan and Norton's Balanced Scorecard (BSC). The implementation and understanding of the BSC has drawn too heavily upon the accounting discipline and its backward looking information sources, despite Kaplan and Norton's emphasis on forward indicators. Practitioners find implementation very difficult across all industry sectors. We suggest that this emerges from an inappropriate strategic management framework as well as technology support issues which mean that reporting and maintenance are labour intensive. More fundamentally, the BSC is essentially a static representation of a complex dynamic system, and it ignores the requirement for business rules for acting on its output.
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