A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia
This paper discusses how the Balance Scorecard is applied in a water supply company in Indonesia. The company investigated in this study was a local government-owned water supply company is responsible for generating profit, as well as having a social function. Performance becomes an important issue...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia
2016
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| Online Access: | https://repo.uum.edu.my/id/eprint/25876/1/1.14.pdf |
| _version_ | 1803629022225104896 |
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| author | Praptapa, Agung Yahya, Mohd Azlan Sawandi, Norfaiezah |
| author_facet | Praptapa, Agung Yahya, Mohd Azlan Sawandi, Norfaiezah |
| author_sort | Praptapa, Agung |
| collection | UUM |
| description | This paper discusses how the Balance Scorecard is applied in a water supply company in Indonesia. The company investigated in this study was a local government-owned water supply company is responsible for generating profit, as well as having a social function. Performance becomes an important issue in this type of company, not just from the financial aspect, but also regarding non-financial performance. This research was a longitudinal case study. By applying ethnography, the researcher participated in the process of controlling performance while performing the research, where the case company modified the four perspectives of balance scorecard into four aspects of performance, i.e., financial, service, operational, and human resource performance aspects. This modified balance scorecard was used to control people in achieving their targeted performance. A management control system model was then used as a tool and mechanism to control performance. |
| first_indexed | 2024-07-04T06:31:14Z |
| format | Article |
| id | uum-25876 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:31:14Z |
| publishDate | 2016 |
| publisher | Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia |
| record_format | dspace |
| spelling | uum-258762019-04-09T23:14:37Z https://repo.uum.edu.my/id/eprint/25876/ A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia Praptapa, Agung Yahya, Mohd Azlan Sawandi, Norfaiezah HB Economic Theory This paper discusses how the Balance Scorecard is applied in a water supply company in Indonesia. The company investigated in this study was a local government-owned water supply company is responsible for generating profit, as well as having a social function. Performance becomes an important issue in this type of company, not just from the financial aspect, but also regarding non-financial performance. This research was a longitudinal case study. By applying ethnography, the researcher participated in the process of controlling performance while performing the research, where the case company modified the four perspectives of balance scorecard into four aspects of performance, i.e., financial, service, operational, and human resource performance aspects. This modified balance scorecard was used to control people in achieving their targeted performance. A management control system model was then used as a tool and mechanism to control performance. Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2016 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/25876/1/1.14.pdf Praptapa, Agung and Yahya, Mohd Azlan and Sawandi, Norfaiezah (2016) A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia. Journal of Business Management and Accounting (JBMA), 6 (1). pp. 1-14. ISSN 2231-9298 |
| spellingShingle | HB Economic Theory Praptapa, Agung Yahya, Mohd Azlan Sawandi, Norfaiezah A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia |
| title | A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia |
| title_full | A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia |
| title_fullStr | A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia |
| title_full_unstemmed | A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia |
| title_short | A qualitative case study on the use of balance scorecard to control performance of a local government-owned water supply company in Indonesia |
| title_sort | qualitative case study on the use of balance scorecard to control performance of a local government owned water supply company in indonesia |
| topic | HB Economic Theory |
| url | https://repo.uum.edu.my/id/eprint/25876/1/1.14.pdf |
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