2 Implementations 21 Balanced Scorecard on a Regional Attorneys office Chile At

2 implementations 21 balanced scorecard on a regional

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2.- Implementations 2.1.-Balanced Scorecard on a Regional Attorney's office (Chile) At this study case the BSC methodology was chosen to a pilot project at Chile due to the modification of their judicial system and, therefore, offering the perfect opportunity to develop a BSC from the very beginning. Some of the main reasons designers of this system alluded for choosing this management tool instead or other possibilities was the fact that it would have three main benefits: -Public management transparency. -Development of a collaborative culture inside the organization. -Balance between immediate action (short-term objectives) and future strategy (long-term objectives). Another interesting point in this case study Is that, since the organization is a public one instead of a private company, the four perspectives applied on the BSC design are different since the more important outcome now shift from the financial perspective to the citizenship perspective. We can make a series of associations between the proposed BSC by Kaplan and Norton and the proposed one by Lillo and Godoy as the following:
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Kaplan and Norton Godoy and Lillo Perspective Main Actor Perspective Main Actor Financial Stockholders Citizenship Citizens Customer Customers Direct users Victims and Complainants Learning and Growth Employees Human Resources Management As we can observe, the main concepts are still present on this model but they have been adapted in a way that makes more sense with the overall objective of this BSC and the differences between the situation Kaplan and Norton designed the BSC model for and the situation Lillo and Godoy have adapted this model for. Another important development on this adaptation is that many of the correlated indicators Lillo and Godoy use are either qualitative or, if they are quantitative, they are closely related with qualitative indicators. Therefore they suggest that instead of using specific targets for measuring they would use intervals that have been calculated from historical reports. This is more important than it could seem at a first moment since it helps to define acceptable and non-acceptable outcomes in a system where non-acceptable outcomes have worse consequences than in a private company since a really important part of its success depends on its public image. Finally, Godoy and Lillo designed the scorecard based not on indicators but on strategic perspectives. This mean that they tried to look for cause-effect relationships between this strategic perspectives instead of following Kaplan's recommendation of finding this relationships between indicators. This final adaptation is justified so, this way, their proposed model is more flexible and can easily introduce new measurements or adapt to possible changes on the office's structure.
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