The development of balanced scorecards in the public sector of Brunei Darussalam: a grounded theory

Abstract

This research explores the phenomenon of Balanced Scorecards in the context of the public sector in Brunei Darussalam. Balanced Scorecards has become a popular mechanism in Performance Management and Measurement System to date and has been applied in the private and public sectors of many countries. Nevertheless, despite its popularity, little is known about the role of Balanced Scorecards in the context of this present study and this research simply adds value to that body of knowledge. This research is guided by an interpretive methodology and is carried out by using Grounded Theory procedures (Strauss and Corbin, 1990, 1998). Two of Brunei’s government ministries have been purposely chosen to participate in this research project.

The substantive grounded theory proposed that discretionary engagement is the core activity underpinning the Balance Scorecards process. Discretionary engagement essentially deals with the process of loose alignment or disconnection involving the higher-level directions, and the respective departmental strategic responses, in relation to the ministerial- level Balanced Scorecards strategic goals. The core phenomenon emerged from the contextual interactions of both external and internal conditioners. The effects of two internal causal conditioners are mediated by the departmental response strategies which then become an essential part of the discretionary engagement process. The impact of this core activity has undermined the initial purpose of the overall Balanced Scorecards strategy development and has, in turn, caused a variety of unintended consequences.

The rich insights gained from the present study are primarily filling the research gap in both interpretive research, via Grounded theory procedures, and Balanced Scorecards knowledge in the public sector environment, by conducting the research in unexplored social setting. This study also essentially contributed to the theorising of decoupling of Performance Management and Measurement System in the context of the public sector, in the realm of New Institutional Theory of Sociology.

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