PRACTICES AND CHALLENGES OF BALANCED SCORE CARD IMPLEMENTATION: THE CASE OF MIRAB AZERNET BARBARE WOREDA IN SILTE ZONE, SNNPR, ETHIOPIA

Abstract

The purpose of this study was to assess the practices and challenges on the implementation of Balanced Scorecard (BSC) in Mirab Azernet Barber woreda. This study adopted a descriptive design and employed both quantitative and qualitative approaches to achieve the research objectives. Data was collected from both primary and secondary source by using questionnaires, interviews, and FGD. Out of the 458 target population 214 were selected through stratified random sampling techniques, from this 198 (92.5) questionnaires were collected back. In addition to this, 13 leader and 10 senior employees were selected by purposive sampling method, and 10 customers selected by Convenience (accidental) sampling. Overall, 247 sample was included for this study. Statistical package for social sciences version 20(SPSS) was used for data analysis and interpretation .The findings from the study is revealed that the majority of the respondents were not participate in the formation of strategic plan and they were not clear in the vision, mission and values of the offices. The leaders were not sufficiently communicated to staff members and they were not creating a favorable working condition for employees, and BSC implementation was not equipped with employees with accountabilities and responsibilities. The BSC implementation was not supported by IT system, and the office did not provide appropriate training. The performance evaluation measurement systems were not measured by standards and not scientific. The results show that the woreda government offices were not successful in terms of BSC implementation practices. Also respondents raised major challenges for the implementation of BSC such as lack of adequate clarification , lack of leaders commitment and support, Lack of adequate knowledge lacks of skill, lack of accountability, lack of responsibility, lack of empowerment, lack of motivation, inadequate information technology systems, poor office infrastructure , shortage of resources and inadequate training. The study recommended that Mirab Azernet Barbare Woreda government offices should make special attention for customer satisfaction, adequate training, constructive monitoring, continuous performance evaluation, fair incentive and equitable promotion. These, help to improve the implementation of balanced scorecard.