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Performance Management Systems based on the Balanced Scorecard Framework: The Case of Indonesian Customs and Excise Organizations

Simbolon, Saut Mulia

[Thesis]. Manchester, UK: The University of Manchester; 2018.

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Abstract

One of the areas that has experienced great changes due to public-sector reform processes is performance management. Focus on performance management in the public-sector has experienced changes over time, from the process of monitoring activities to outcome-based performance management. Many emerging economies have adopted management systems developed for advanced economies in order to enhance accountability, transparency, and service quality delivery. However, the practice of adopting a new management system that has worked well in advanced economies is largely untested. For instance, though the public-sectors of many countries with emerging economies are reported to have implemented the balanced scorecard (BSC) concept, very limited literature has reported its implementation. This study explores the implementation of the BSC framework as a performance management system (PMS) in the public-sector in Indonesia. Broadly, this study was designed to cover three major themes: reviewing the quality of BSC implementation by using the principles of the strategy-focused organisation (SFO) model, determining the extent to which organisational factors affect BSC implementation, and lastly, investigating how the BSC contributes to employee behaviour and relates to organisational performance. This study adopts quantitative methods by using data from self-administered questionnaires (n=1,675) and documents related to BSC implementation and organisational performance (OP). The data were analysed using confirmatory factor analysis (CFA), structural equation modelling (SEM), panel data regression modelling and growth curve analysis. We highlight three main findings generated from this study. First, this study confirms that all five latent variables correlate positively with one other under the BSC framework. Second, with regard to the organisation factor, we find that the BSC is likely to be implemented in small public-sector organisations and that employees holding strategic positions are likely to implement the BSC. Lastly, the study finds that the BSC has mixed results with public service motivation (PSM) and organisational commitment (OC) at the employee levels and positive results with OP. The implications of the study are discussed in relation to the relevance of the BSC approach to public-sector organisations in Indonesia.