A Causal–Strategic Model for Applying the Balanced Scorecard Framework to Evaluate the Performance of Iranian Public Sector Organizations
Keywords:
Balanced Scorecard, organizational performance, public sector, productivity, key performance indicators (KPI)Abstract
This study aims to develop a causal–strategic model for implementing the Balanced Scorecard (BSC) framework to assess the performance of Iranian public sector organizations, addressing accountability, productivity, and transparency. This research employed a qualitative, exploratory design. Data were collected through semi-structured interviews with 14 academic experts and senior managers from public sector organizations using purposive sampling until theoretical saturation was reached. Thematic network analysis was applied to identify the BSC dimensions, key drivers, and implementation strategies. The findings revealed that the adapted BSC framework for the Iranian public sector includes five dimensions: financial, citizen/customer, internal processes, learning and growth, and social–environmental responsibility. Key performance aspects involve cost reduction, financial transparency and accountability, citizen satisfaction and trust, process standardization, e-government development, human capital empowerment, and ethical and environmental responsibility. The main drivers identified were accountability and transparency, improved efficiency and effectiveness, alignment with strategic goals, continuous improvement, and human resource development. Recommended implementation strategies encompassed defining measurable indicators, empowering employees through training, strengthening evaluation culture, leveraging information technology, and engaging stakeholders in design and decision-making. Applying the proposed causal–strategic BSC model can enable public sector organizations to establish a comprehensive performance measurement system, enhance resource productivity, improve public trust, and support data-driven strategic decisions. The model’s adaptability and integration of local organizational needs provide a practical pathway for sustainable improvement.
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