Evidence of neo-bureaucracy and institutional isomorphism in the implementation and functioning of the balanced scorecard: A case study

Recent years have seen constant pressure for more efficient management in the educational sector, and some studies have addressed the application of the Balanced Scorecard (BSC) in this sector. Analysis of this literature shows that theoretical developments in this research area are scarce, so this...

Full description

Saved in:
Bibliographic Details
Published in:Cogent business & management 2023-12, Vol.10 (1), p.1-18
Main Authors: de Jesus Alvares Mendes Junior, Isaias, Alves, Maria Do Céu
Format: Article
Language:English
Subjects:
Balanced Scorecard
Bureaucracy
Case studies
education sector
institutional isomorphism
neo-bureaucracy
public sector
Citations: Items that this one cites
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:Recent years have seen constant pressure for more efficient management in the educational sector, and some studies have addressed the application of the Balanced Scorecard (BSC) in this sector. Analysis of this literature shows that theoretical developments in this research area are scarce, so this article aims to examine the presence of institutional isomorphism and neo-bureaucracy in the implementation and development of the BSC in a public educational institution in Brazil. It investigates how the presence of isomorphic pressure and neo-bureaucratic characteristics influence the implementation and development of the BSC in this sector. An interpretative approach was adopted to study this topic, resorting to a single case study. Data were gathered through semi-structured interviews and documentary analysis, and treated using qualitative analysis software, i.e., Nvivo, (QSR International, Version 10). The presence of neo-bureaucratic characteristics was found in the implementation and development of the BSC, with these characteristics contributing to the success of the tool in the teaching institution studied. We also found the presence of isomorphic pressure, in the decision to introduce the BSC, showing a clear presence of coercive isomorphism. However, as in any single case study, the results cannot be generalized.
ISSN:2331-1975
2331-1975
DOI:10.1080/23311975.2023.2176462