The Application of Niven’s Balanced Scorecard in a Not-For-Profit Organization in Hong Kong: What Are the Factors for Success?

Allen Kwokwah Yeung
Newcastle Graduate School of Business, Australia
Julia Connell
Newcastle Graduate School of Business, Australia

 ABSTRACT

In 2003 Niven modified Kaplan and Norton’s (1992; 1993; 1996; 2000; 2004) balanced scorecard (BSC) framework, claiming that his redesigned model was more suited to non-profit organizations than was Kaplan and Norton’s. Since the redesigned BSC is a very recent innovation, it has not, to date, been tested in Hong Kong. Hence, this study set out to examine the extent to which Niven’s BSC model could be applied in a non-profit organization in Hong Kong to assist with the mapping and tracking of their business strategies. Key issues were; the shifting of KPI measurements from input to outcomes, inadequate frontline training and a disproportionate amount of time spent on planning rather than on the execution of strategy.

Key Words: Hong Kong, Balanced Scorecard, Not-For-Profit, Performance Measures.