The case study reports on the intention to implement of a Balanced Scorecard at a city hall. The analysis focusses on the preparation phase, including the necessary steps to take, and which pitfalls to avoid. Furthermore, the case presents the preliminary strategy map and the customer perspective. Students are encouraged to find weaknesses, criticize them from an academic perspective, and make feasible suggestions how to overcome these obstacles in a practical setting.
Balanced Scorecard; Strategy map; resistance to accounting change; implementation process; performance management.