Practice and Challenges in Planning Implementation and Evaluation of the Balanced Scorecard: The Case of Oromia Justice Sector’s Professional Training and Legal Research Institute

Abstract

The goal of BSC is to assists organizations as a communication tool, measurement system, and strategic management system. These goals are very difficult to achieve unless it is planned, implemented, and evaluated properly. The general objective of the study is to explore the practices and challenges in planning, implementation, and evaluation of BSC in the case of Oromia Justice Sector’s Professionals Training and legal Research Institute. As a result, the study organization BSC was evaluated with American Balanced Scorecard Institute’s Model of nine steps of BSC. The study used descriptive research technique and starts with assessing the steps of BSC and evaluating the role of top management in the BSC design and implementation in the study organization. The qualitative and quantitative data collections were used. The researcher used census method and data were collected from 206 employees. The researcher reviewed the study organization’s BSC document and conducted Semi-structured interview with BSC technical team members. The major findings of the study revealed that: there is a gap in identifying customer’s needs and demands, there is a gap on setting objective commentary for each objective, the strategic map is not properly serving as tool of communication, the performance measures mixture are not keeping the balance between leading and lagging measures, there was problem on setting baseline, target and threshold clearly, data collected on measurement were not validated by authorized body, lack of appropriate automation software, lack of clarity in data definition table, individual scorecards are not properly aligned to work unit strategy. Based on the findings the study proposes that the organization have to set up qualified BSC review team which will be supported by professional external consultant that conduct assessment review, and manage change to confront the challenges related with BSC planning, implementation, and evaluation techniques, and the top leadership have to show its full commitment and involvement in implementation stage, and also conduct intensive awareness creation in order to reap the benefits of the Balanced Scorecard.