Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

An Overview of Effectiveness of Balanced Scorecard

Performance Management System in Tanzania
Dr. Adolar Beatus Duwe (PhD)
Medical Stores Department-Tanzania

Abstract:- This study investigated the effectiveness of (MSD). The general objective of the study was to assess the
Balanced Scorecard (BSC) on provision of quality effectiveness of the balanced scorecard performance
services in selected public organizations in Tanzania. The management system in the selected public organizations in
objective was to investigate the effective of balanced Tanzaniaa. This chapter presents the background
Scorecard on quality services in selected public information, statement of the problem, research objectives
organizations. The study reveals that BSC tool is more and research questions of the study. It also highlights the
effective compared to previously used tools. Also, the significance, scope, limitations and structure of the study.
employee’s perception on effectiveness of BSC tool on
provision of quality services is positive. The findings of Globally, performance management has been a very
ordinal logistic regression analysis show that the challenging issue among managers in both services-providing
effectiveness of BSC tool increases the likelihood of and material-production organizations. There has been a
employees to provide quality services. Further, extended contention that the rise in quantity has been associated with
regression namely structural equation modelling shows effective management of both fiscal and human resources
that the relationship between effectiveness of BSC tool (Rajest et al, 2023). The example is provided in Turkey
and provision of quality services is distorted by high level whereby about 45.6% of products from electrical and
of autocratic management style while not distorted by fabrication industries failed to compete effectively in the
rules, policy and regulations. global markets due to low quality and lack of watermark
specification (Show, 2022). In line with this, Karahan et al,
The study is strongly recommending that there is a 2022) asserts that the situation was fueled by poor
need for government and private organisations to adopt technologies in Turkey’s production sector and the need for
BSC as an effective tool for provision of quality services; identification of Performance Indicators (PIs) in human
There is a need of introducing transformational and resources sector. The threshold was the fall of economy of
collaborative management styles in order to account for Turkey by 5.3% and hence, the critical political instability
quality of services; Organizations should continuously engineered by people who demand for the ending of reforms
enforce regulations, rules and policies; The study should in the economic sector.
be used by decision makers to set standards of introducing
viable and vibrant performance management tools which Several studies have been conducted worldwide on
are result oriented and further studies on uncovered balanced scorecard. These include a study conducted by
areas on BSC to be undertaken in future. Huang et al (2023) who investigated the motive behind
balanced scorecard whose emphasis was on Lean Six Sigma,
Keywords:- Balanced Scorecard, Performance Management data driven decision-making and a positive company culture
System, Public Organizations, Open Performance Review are effective strategies to enhance sustainability in
And Appraisal System (OPRAS), Perception, Quality manufacturing, offering valuable insights for companies
Services. seeking to improve sustainability while maintaining
competitiveness.
I. INTRODUCTION
Helmold (2023) also came up with the Quality
Managing employee performance in any organization Excellence Model (QEM) through which he defined balanced
has been a brainteaser long time immemorial. Various Scorecard as a strategic management tool and was first
performance management systems have been instituted in introduced by the accounting academician Robert Kaplan and
different organizations with the aim of evaluating the business executive and theorist David Norton who took
contribution of individual workers towards the fulfilment of previous metric performance measures and adapted them to
organizational goals, but none of those systems has proven to include non-financial information. The study by Huang et al
be satisfactory enough. In view of the foregoing, this study (2023) takes balanced scorecard as the cornerstone of
investigated the effectiveness of balanced scorecard (BSC) sustainable performance in organizations. Jaber et al (2022)
performance management system in selected public investigated performance consequences of balanced
organizations in Tanzania. The firms engaged in the study scorecard-based hospital performance measurement
were Tanzania Revenue Authority (TRA), Tanzania National framework realized that no single measure can provide a clear
Electric Supply Company (TANESCO), National Social performance target or focus attention on the critical areas of
Security Fund (NSSF) and Medical Store Department the business. Jaber et al (2022) add that organizational

IJISRT24JUL1565 www.ijisrt.com 2853

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

performance measurement is of utmost importance for Lamia (2023) argues that the implementation of
organizations as it determines their ability to manage balanced scorecard approach as a strategic solution for
efficiency, effectiveness, customer value and integrating sustainability into performance management.
competitiveness. This idea is supported by Valduga et al Lamia (2023) further comments by effectively incorporating
(2023) who studied on BSC for gender equality whereby they sustainability metrics and objectives alongside traditional
found that BSC contributes significantly to clearer performance measures, organizations can align their gals with
understanding of how organization can measure and promote sustainable development principles. Hence, balanced
gender equality. Impliedly, this suggests that BSC is a clearer scorecard performance management system is assumed to be
tool in measuring and promoting performance in a solution to such a problem and thus, that is an impetus to
organizations. this study. Therefore, this study investigated the effectiveness
of BSC on quality service delivery in the four selected public
Despite the prevailing problem associated with the organizations by assessing the effectiveness of balanced
performance of employees is associated with lack of work scorecard performance management system on quality
motivation and job satisfaction in tandem with Andreas services; examining employees' perceptions on the use of
(2022) the employee’s internal factor that explains balanced scorecard performance management system and
performance is motivation. According to Lamia(2023), the lastly determining the influence of balanced scorecard
invention of the balanced scorecard was perceived as a performance management system on the quality of services
solution to the problem of lack of clear and focused in public organizations.
performance management tool. Lamia (2023) adds that
balanced scorecard is a tool which drives sustainable The lack of effective performance management tools in
performance to create long term value while maintaining public organizations in Tanzania and subsequently poor
financial viability. A balanced scorecard (BSC) is a quality of service provision and poor quality of material
strategically planned tool and management system used by production accompanied by lack of clear and focused tools,
organizations to communicate what they are trying to lack of managerial skills and employees’ work-related
accomplish, align the day-to-day work everyone is doing with competencies has always been a matter of concern. Kapama
strategy, prioritize projects, products, and services and (2022) indicates that most salient challenges in practicing
measure and monitor progress towards strategic targets. In monitoring and evaluation include lack of monitoring and
other words, Tarver (2022) considers balanced scorecard as evaluation techniques, poor Monitoring and Evaluation
a strategic management performance metric used to identify management, lack of stakeholders’ engagement and lack of
and improve various internal business functions and their funds to undertake monitoring and evaluation techniques
resulting external outcomes. which has been a big problem towards effective performance
and poor service provision throughout the whole world.
According to Jia et al (2023) the probabilistic curves
between the state’s performance indices and national Further Sigh and Sharma (2018) argue that quality
performance measures were then established to incorporate service is realized when an employee and employer establish
national performance measures into the decision making clear performance expectations which include results, actions
process for performance target setting. Jia et al (2023) add and behaviors, it helps employees in understanding what
that measures and targets could have been used as exactly is expected out of their jobs and setting of standards
benchmarks in assessing employees’ performance at the end help in eliminating those jobs which are of no use any longer.
of the year, but lost focus and ethics among assessors, hence Based on that it was observed that the previously used tools
the assessments were questionable. Jia et al(ibid) further before the introduction of Balanced scorecard lacked clarity
argues that, although a lot of effort have been made to in terms of communicating clearly what are the performance
improve the use of new performance metric in performance expectations including results, actions to be taken and
management system, there are challenges that States are behavior. Therefore, that was the reason of OPRAS failures
facing including different data sources, change in as contented by Kenya Digital News (2021) that, OPRAS
optimization goals and updating models within the was put in place in compliance with the Public Service Act.
performance measures. In that view, the balanced scorecard No. 8 of 2002, it was not user-friendly, not clear in goal
performance management system intends to do away with the settings and expected outcomes, not result oriented, no
traditional practice of short-term performance management seriousness in its implementation. Notably that was a
measurement, and therefore focus on long-term performance different from BSC which seemed to be effective and result
management and effective quality management in public oriented as supported by 2GC Active Management (2021)
organizations. The balanced scorecard approach provides a argues that there is an improvement in performance by 80%
clear and focused prescription as to what public organizations of organizations which opted for a Balanced scorecard
should measure to improve the quality of their services and performance management system worldwide. Therefore,
products. failure of OPRAS and all previously introduced reforms in
improving employees’ performance since independence in
Tanzania has made the introduction of the Balanced
Scorecard (BSC) to be a matter of concern and discussion in
Tanzania and worldwide about its impact on managerial and
organizational performance at large.

IJISRT24JUL1565 www.ijisrt.com 2854

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

II. METHODS meaningful quotations and themes concerning effectiveness

of balanced scorecard performance management system.
Research methods serve as backbone of every scientific Another qualitative method was document review was used
enquiry. This section, therefore presents the methods where by the researcher prepared the review checklist of
employed in this study. It describes the research philosophy, documents. The review of documents tended to investigate
research design, research approach, research area, target usability of the tools, performance management tools and
population, sample and sampling procedures. It also provides availability of performance plan and appraisal guideline.
explanations of the data collection methods, instruments and Qualitative research approach was used because it provides
data analysis procedure used. an opportunity for the problem to be studied in-depth and
enables the researcher to collect facts and study their
A. Research Philosophy relationships. Thus, qualitative research approach enhances
Saunders et al (2019) Saunders et al defines research learning whereby the researcher and respondents interacted
philosophy as a system of beliefs and assumptions on specially to accomplish already formulated goals. In light of
knowledge development. Knowledge is generated when a this, the qualitative research approach enabled the researcher
researcher conducts a study in order to give answer to a to do an in-depth study of how effective BSC was.
certain question. In conducting this study, pragmatism Essentially, Bell et al (2019) recommend the use of a
research philosophy was applied as it generates knowledge qualitative research approach because one can obtain
associated with value driven research and action research and authentic data, which are easy to interpret and analyze.
emphasizes more on practical solutions and outcomes. Conclusively, the researcher employed both qualitative and
Pragmatism has often been identified in the mixed methods quantitative approaches because they were notably
research literature as the appropriate paradigm for conducting compatible and complemented each other; the former was
mixed methods research. One of the proposed advantages of primary and the latter was secondary.
mixed methods research is that it can overcome the
disadvantages that are inherent when adopting mono-method C. Research Design
research. According to Greener & Martelli (2015), The cross-sectional research design was used in this
knowledge generation is the phenomenon which can produce research. This is because the study is conducted at specific
knowledge since it is associated with empirical testing. area (public organizations) and at certain period(once). The
Matoka (2020) argues that, knowledge creation is concerned design was suitable for this study since it enables the
with gaining knowledge by enquiry. The present study researcher to collect both qualitative and quantitative data
employed survey method in order to collect views and respectively. In this guide the researcher used non-
opinion of employees on the effectiveness of balanced participatory research (NPR) and Participatory Action
scorecard by conducting face to face interviews, making Research (PAR) techniques to collect data. Based on that
telephone interviews and documentary reviews such as explanation, this study employed both Participative Action
individual performance appraisal reports, organization Research (PAR) and Non-participatory Research (NPR)
performance reports and performance management techniques. PAR is usually a qualitative study as the
guidelines of all four selected public organizations. researcher uses natural communication and it takes place in
the natural setting (Sospeter, 2021). The pretesting of data
B. Research Approaches collection is conducted to test the validity of instruments in
Based on pragmatism philosophy, this study employed the participative action research (Sospeter, 2021). The PAR
mixed approach which consist of quantitative and qualitative technique assisted the involvement of the researcher, board
approaches. This is because the mono research approach may members, Chief Executive Officers, directors, managers,
limit the quality and scope of the research. Since it inherent professional and non-professional employees in assessing the
several disadvantages such human biasness of results, effectiveness of balanced scorecard tool from performance
reduces triangulation and inadequate data for inferences. In planning stage, performance implementation and monitoring
light of that, the structured questionnaire was used to obtain stage to performance appraisal stage. PAR technique was
quantitative data related to facilities and equipment which are used concurrently with a survey research design where the
used to effect balanced scorecard tasks. That approach researcher anticipatively involved board members, Chief
assisted the researcher to easily track the needed number of Executive Officers, directors, managers, professional
respondents and number of tools and number of organizations employees and nonprofessional employees with the intention
from which data was to be collected and analyzed. of assessing the effectiveness of balanced scorecard
performance management system tool. Additionally, the
According to Bell et al (2019) qualitative data use a researcher aimed at determining the perception of employees
range of data collection methods and instruments. In this on balanced scorecard in terms of employees’ commitment to
study, qualitative data on the other hand, was obtained from work, enhancement of relationship between employer and
the field through the use of a range of structured interviews employee, fairness of balanced scorecard during appraisal
and documentary review. With regards to structured and rewarding system after appraisal process.
interview, face to face interview and telephone interview
techniques of data collection was used. Where in these
techniques the interviewer asked question to interviewee in
form of verbal stimuli and interviewee responding in form of
verbal responses. Then, the responses were categorized into

IJISRT24JUL1565 www.ijisrt.com 2855

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

D. Study Area Another reason the experience of those public organizations

The study was conducted in four public organizations in implementing balanced scorecard was enough to give valid
which are implementing the balanced scorecard performance and reliable data on the effectiveness and applicability of
management system, and these are: Tanzania Revenue balanced scorecard in Tanzania.
Authority, Medical Stores Department, Tanzania National
Electric Supply Company and National Social Security Fund E. Population
as indicated in Appendix II and Appendix III. These The target population of this study was 3468 of the
organizations were selected purposively as the had been using incumbent staff including employers and employees in the
BSC performance management system for more than five selected public organizations which used BSC to determine
years and above as follows: Tanzania Revenue Authority the performance of their employees. The targeted population
started using balanced scorecard from 2007, Medical Stores distributed in each public organization as shown in Table 1 as
Department from 2014, National Social Security Fund from follows.
2011 and Tanzania Electric Supply Company from 2010.

Table 1: Target Population Distribution

Organization Number of Staff
Tanzania Revenue Authority (TRA) 1028
Medical Stores Department (MSD) 618
Tanzania National Electric Supply Company (TANESCO) 920
National Social Security Fund 902
Total 3468
Source: URT,2021

F. Sample Size and Distribution 𝑁 3468

According to Singh & Masuku (2014), sampling is a 𝑛= 2
= = 199
1 + 𝑁𝑒 1 + 3468𝑥 (7)2
subset selection of individuals from the study population to
approximate the features of the whole population. Sample Whereby:
size is the number of respondents selected from the study n=Sample size,
population to obtain the sample population. In this study, the N=Population=3468,
researcher adopted Yamane's, (1967) simplified formula to e=Precission at 93% level of confidence is 7%
calculate the sample size. Because the target population is
finite and known. The following formula was used to The sample size of this study was 199, consisting of
calculate the sample size. board members, CEOs, directors, managers, and professional
and non-professional employees. The sample distribution
was arranged in the following manner.

Table 2: Sample Distribution

𝑛ℎ 𝑥𝑛
Organization Number of staff Stratified random sample size==
𝑁
Tanzania Revenue Authority (TRA) 1028 59
Medical Stores Department (MSD) 618 36
Tanzania National Electric Supply Company (TANESCO) 920 53
National Social Security Fund 902 52
Total 3468 199
Source: Researcher, 2021

G. Sampling design and Procedures directors. The third targeted group was the group of
The study used simple random sampling (SRS) design managers. The fourth targeted group was the group of
to select 199 out of 3468 staffs of selected public professional employees and the fifth targeted group was the
organizations. Stratified sampling was used to divide the group of non-professional employees. These groups were
population into meaningful strata called public organizations. used as the key informants in this study.
Within each stratum, a random sampling method was used to
select staff members proportional to its population size. The H. Data Collection Methods and Instruments
questionnaire was administered to randomly selected staffs. The study employed mainly three data collection
methods: questionnaires, interviews and documentary
The study also employed purposive sampling method by review. The data collection methods and instruments that
dealing with five targeted groups of respondents separately. were used to collect both primary and secondary data are
The first target group was the group of board members. The described below:
second targeted group was the group of Chief Executives and

IJISRT24JUL1565 www.ijisrt.com 2856

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

I. Data Management and Processing from key informants’ interview and document review was
analysed using thematic and content analysis. The following
 Data Cleaning is a breakdown of analysis per specific objectives.
Data cleaning is a process used by researchers to
determine in-accurate, incomplete, or untraceable data. All III. STUDY OBJECTIVES
interview responses were checked for errors by first person
and then there was a second knowledgeable person who A. To Assess the Effectiveness of BSC by Benchmarking it to
rechecked the interview responses in terms of both data set Previously Used PMS
up and response accuracy. The aim of this was to make sure This objective was analyzed quantitatively using
that all data were correctly entered in SPSS. Errors were descriptive statistics, inferential statistics and regression
discovered and were corrected instantly, thus, imputation was analysis. Before the analysis the average scores performance
done using excel. Furthermore, some questions were wrongly management systems in place (OPRAS) and balanced
numbered and poorly asked. Therefore, those questions were scorecard performance management system was computed
corrected and some questions were renumbered. by summing up 7 statements in a 5-continuum scale and
divided by 7. The descriptive statistics includes frequency
The purpose of data cleaning was to enhance the quality distribution, mean of the scores of performance management
of data which was collected as well as to improve the systems in place (OPRAS tool) and scores of balanced
documentation and presentation of such data whereby a field scorecard performance management system. The inferential
error of 1-5 per cent was expected (Redman, 1996). statistic used is the paired sample t-test for the difference
between OPRAS and balanced scorecard performance
 Data Editing management system. The equation of paired sample t-test was
This is a process of determining the relevance of data specified as follow;
before any analysis taking place. The relevance of the
collected data was checked over before the analysis It was 𝑋𝑑 −𝜇𝑑
𝑡∗ =
found that some of the responses were irrelevant to the study 𝜎𝑑
as some questions seemed to be less related to any specific
objective of the study, and some were repetitive. Such data Where;
was dropped. Only, the most correct and relevant data was 𝑡 ∗ =Paired sample test statistic
taken and analyzed. 𝑋𝑑 = Difference between OPRAS and BSC tools computed
average score
 Validity
Validity is the extent to which an instrument measures
𝜇𝑑 = Mean of the difference between OPRAS and BSC tools
what it is supposed to measure and performs as it is planned computed average score
to perform (Pallant, 2010). According to Matoka (2020), 𝜎𝑑 =Standard deviation of the difference between OPRAS
validity is measured in degree. As a process, validation of and BSC tools computed average score.
data in this study took place from data collection stage,
whereby in order to enhance the quality of this study, a pre- The objective also analyzed qualitatively using thematic
test of data collection instruments was carried out by and content analysis. The process involved translating Key
conducting pre-test interviews to 3 respondents from each of Informant Interview (KII) data from Swahili to English
the selected public organizations before going to the field. words, preparing quotation with respective meaningful codes
Further data analysis was done after undergoing the process or sub-themes, combining codes-sub-themes into main
of data cleaning and data editing themes and reporting thematically. The document review
analysis involves defining objectives and scope, gather
 Data Reliability relevant documents, organizing the document, reading and
In conducting this study, reliability test was carried out reviewing, categorizing and coding information, identifying
to ensure the tools and data collected reflect the intended key themes and patterns, comparing and contrasting, data
measure. The Cronbach alpha (∝) was used to test for extraction, summarize findings, documenting analysis and
internal consistency of the data. The level of employee’s reporting the findings.
agreement on the latent variables used in this study were
tested if they measure what the research is intended to B. To Examine Employees' Perceptions on the Use of BSC
measure. This objective was analyzed quantitatively using
descriptive statistics. Before the analysis the average scores
 Data Analysis Procedure perceptions on the use of balanced scorecard performance
The process of data analysis aimed at determining management system were computed by summing up 4
whether the collected data supported the research objectives statements in a 5-continuum scale and divided by 5. If staff
or not. The quantitative data was analyzed using descriptive scores 1 to 3 implies negative perception while score of 4 to
statistics such that frequency, percentage, mean and standard 5 indicate positive perception. In this case descriptive
deviation, inferential statistics such that analysis of statistics involve frequency distribution of the perception on
variance(ANOVA),Paired sample t-test, Chi-square test of the use of BSC performance management system.
association and regression analysis using Ordinal Logistic
Regression. On the other hand, qualitative data means data

IJISRT24JUL1565 www.ijisrt.com 2857

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

The objective also analyzed qualitatively using thematic reviewing, categorizing and coding information, identifying
and content analysis. The process involved translating Key key themes and patterns, comparing and contrasting, data
Informant Interview (KII) data from Swahili to English extraction, summarize findings, documenting analysis and
words, preparing quotation with respective meaningful codes reporting the findings.
or sub-themes, combining codes-sub-themes into main
themes and reporting thematically. The document review IV. FINDINGS AND DISCUSSION
analysis involves defining objectives and scope, gather
relevant documents, organizing the document, reading and It should be recalled that this study specifically aimed to
reviewing, categorizing and coding information, identifying assess the effectiveness of Balanced Scorecard performance
key themes and patterns, comparing and contrasting, data management system by benchmarking it to previously used
extraction, summarize findings, documenting analysis and performance management systems in the selected public
reporting the findings. organizations, to determine employees' perceptions on the use
of balanced scorecard performance management system in
C. To Determine the Influence of BSC on the Quality selected public organizations and to assess the extent to which
Services balanced scorecard performance management system had
This objective was analyzed quantitatively using influenced the provision of quality services and products in
descriptive statistics, inferential statistics and regression the selected public organizations. Paired sample t-test, ordinal
analysis using Ordinal Logistic Regression. Before the logistic regression and mediation statistics were the main
analysis the average scores of changes of quality service methods used subject to unveil research questions.
delivery were computed by summing up 5 statements in a 5-
continuum scale and divided by 5. Inferential statistics A. Availability of Conducive Working Environment
involve Chi-square association test between BSC When asked about the availability of a conducive
performance management system and change of quality working environment, the data is evenly split, with 103
production and service delivery. Regression analysis involve (51.8%) responding negatively and 48.2% positively. This
estimating the ordinal logistic regression to determine the suggests that a significant portion of the respondents may feel
relationship between BSC performance management system that their working environment is not conducive, which is
and change of quality production and service delivery. The important for organizations to address. This implies that even
function of the ordinal logistic regression is as follows; employees using the balanced scorecard performance system
Equation in a linear form; might still provide poor quality services due to lack of
conducive working environment.
𝑌𝑖 = 𝛽0 + 𝛽1 𝑋1 + 𝛽2 𝑋2 + 𝛽3 𝑋3 + 𝛽4 𝑋4 + 𝛽5 𝑋5
+ 𝛽6 𝑋6 + 𝛽7 𝑋7 + 𝑒𝑖 ⋯ ⋯ [ 1] B. Employees’ Commitment to Work After Using BSC
The data related to employees' commitment to work
Equation in a logistic form; after using the Balanced Scorecard (BSC) is also nearly
evenly split, with 50.3% indicating no commitment change
𝑝 and 49.8% reporting a positive change. This suggests that
𝑙𝑜𝑔𝑖𝑡 ( ) BSC implementation may not have had a significant impact
1−𝑝 on commitment to work for a portion of the respondents.
𝑒 𝛽0+𝛽1𝑋1 +𝛽2 𝑋2+𝛽3𝑋3 +𝛽4 𝑋4+𝛽5𝑋5 +𝛽6 𝑋6+𝛽7𝑋7
= ⋯ ⋯ [2]
1 − 𝑒𝛽0 +𝛽1 𝑋1+𝛽2 𝑋2 +𝛽3 𝑋3+𝛽4 𝑋4 +𝛽5 𝑋5+𝛽6 𝑋6 +𝛽7 𝑋7 C. Availability of Clear and Focused Management Tool
Similarly, the availability of a clear and focused
Whereby; management tool has mixed responses, with 50.3% stating it
Y=Dependent variable (quality production and service is not available and 49.8% affirming its availability. This
delivery levels) indicates that there is room for improvement in making such
𝑝 =probability of having excellent against fair and poor- tools accessible to a larger proportion of respondents.
quality production and service delivery.
1 − 𝑝=probability of not having excellent against fair and
D. The Effectiveness of Balanced Scorecard Vis a Vis
poor-quality production and service delivery.
OPRAS Tool
𝛽0 =Constant estimate For this objective, the questions were administered to
𝛽1 − 𝛽7 = Coefficient estimates 199 respondents consisting of all categories from
𝑋1 − 𝑋7 =Independent variables nonprofessional (non-officers) employees, professional
(Officers) employees, Managers, Directors, Chief Executive
The objective also analyzed qualitatively using thematic Officers to Board Members from four selected public
and content analysis. The process involved translating Key institutions, namely; TANESCO, TRA, NSSF and MSD.
Informant Interview (KII) data from Swahili to English
words, preparing quotation with respective meaningful codes
or sub-themes, combining codes-sub-themes into main
themes and reporting thematically. The document review
analysis involves defining objectives and scope, gather
relevant documents, organizing the document, reading and

IJISRT24JUL1565 www.ijisrt.com 2858

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

E. Frequency Distribution of Average Scores for OPRAS G. Performance of Balance Scorecard Tool and OPRAS Tool
tool Frequency distribution of the performance assessments
Frequency distribution of average scores obtained using of two different tools OPRAS (Organizational Performance
the OPRAS (Organizational Performance Rating Assessment Rating Assessment System) and the Balanced Scorecard
System) tool. This table provides insights into the distribution (BSC). The data categorize the assessments into three levels:
of scores and their percentages within the sample. The "Poor" (1-2.4 scores), "Fair" (2.5-3.4 scores), and "Excellent"
average scores were computed by averaging up 7 statement (3.5-5 scores) for each tool and provides the number of
responses that were in a 5-point Likert scales coded as 1 for responses and the corresponding percentages for each
strongly disagree, 2 for disagree, 3 for Neutral, 4 for agree category. For the OPRAS tool, the majority of respondents
and 5 for strongly agree. These statements used to assess the (68.3%) rated their organization's performance as "Poor,"
effectiveness of OPRAS performance system. The table with scores falling in the range of 1-2.4. This indicates that a
shows a range of computed average scores, with the majority significant proportion of respondents had a negative or
of respondents falling within the range of 2.14 to 2.43. critical view of their organization's performance when using
Specifically, 13.6% of the respondents received an average the OPRAS tool. Additionally, 22.1% rated their
score of 2.14, while 12.1% scored 2.29, and 13.1% scored organization's performance as "Fair" (2.5-3.4 scores), and
2.43. This central cluster of scores suggests that a significant 9.5% rated it as "Excellent" (3.5-5 scores). The distribution
portion of respondents assessed organizational performance suggests a significant number of respondents were
in a relatively consistent manner, indicating a moderate level dissatisfied with their organization's performance when
of performance based on the OPRAS tool. On either side of assessed with OPRAS, with a smaller but notable portion
this central cluster, it seems that approximately 31% of considering it to be excellent. Conversely, when using the
respondents scored below this central range (below 2.14), Balanced Scorecard (BSC) tool, the results show a different
indicating below-average performance, while about 15% pattern. Only 35.7% of respondents assessed their
scored above this range (above 2.43), suggesting above- organization's performance as "Poor," while 62.3% rated it as
average performance. The table also indicates that there are "Excellent." A very small percentage (2.0%) rated it as "Fair."
outliers at both extremes. A small percentage of respondents This distribution indicates that a larger proportion of
(0.5%) received the highest score of 1.00, signifying respondents had a more positive perception of their
exceptional performance, while another 0.5% received the organization's performance when assessed using the BSC
lowest score of 4.00, representing very poor performance. tool, with the majority considering it to be excellent. This
These extreme scores could be areas of concern or excellence finding is in line with Hu (2023) who find that balanced
for further examination. scorecard tool is superior than OPRAS tool as it enhance
commitment to work and Narawati(2021) study found that
F. Frequency Distribution of Average scores for Balanced job commitment encourage provision of quality services.
Scorecard Tool
The study presents the frequency distribution of average One key informant from NSSF during interview when
scores obtained using the Balanced Scorecard tool, which is asked about performance of Balanced scorecard and OPRAS
commonly used for assessing organizational performance. tool she lamented that:
This table provides a breakdown of the scores and their
respective percentages within the sample. The average scores ‘...... the tool was in new era for workers who have been
were computed by averaging up 7 statement responses that exploited by the abolished tool which was dominated by
were in a 5-point Likert scales coded as 1 for strongly secrecy among our bosses’. (CEO, NSSF)
disagree, 2 for disagree, 3 for Neutral, 4 for agree and 5 for
strongly agree. These statements used to assess the According to the respondent, Balanced scorecard
effectiveness of balanced scorecard performance system. The provided the employee with the opportunity to identify his
table shows a diverse distribution of scores. The most weaknesses and discuss with the employer, a situation which
frequent scores range from 4.14 to 4.57, which collectively was never in place before. The researchers commend the
make up approximately 47.7% of the responses. This central opportunity of the employee to discuss with employer as it
cluster of scores suggests that a significant portion of the motivates the former to feel part and parcel of the
respondents assessed their organization's performance fairly organization and hence get him/her committed to work harder
positively based on the Balanced Scorecard tool. On either for the aim of delivering quality services.
side of this central cluster, approximately 11.0% of
respondents scored below the central range, indicating H. Effectiveness of OPRAS Tool Compared to Balanced
relatively lower performance, while another 17.3% scored Scorecard Tool
above this range (above 4.57), suggesting relatively higher The study provides the results of a paired sample t-test
performance. At the extremes, there are some noteworthy comparing the effectiveness of two assessment tools namely
outliers. A small percentage of respondents (1.5%) gave very OPRAS (Organizational Performance Rating Assessment
low scores of 1.43 or 1.57, while another 0.5% gave a high System) and the Balanced Scorecard (BSC) tool. These
score of 4.00. These extreme scores might represent areas of results offer insights into whether there is a significant
concern or excellence for further investigation. difference between the mean scores generated by the two
tools and the statistical significance of this difference. The
mean score for the OPRAS tool is 2.3482, indicating that, on
average, respondents assessed their organization's

IJISRT24JUL1565 www.ijisrt.com 2859

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

performance as 2.3482 using this tool. For the BSC tool, the the view that BSC performance management system showed
mean score is 3.5815, signifying a higher average very good effectiveness. According to the respondents, it had
performance rating for the organization when assessed with eradicated arbitrary victimization of subordinates since both
this tool. The mean difference is -1.23331, which represents appraiser and appraisees are in mutual relationship during the
the difference in mean scores between the two tools. In this assessment process.
case, the negative value indicates that, on average,
respondents rated their organization's performance lower Therefore, results of the paired sample t-test clearly
when using the OPRAS tool compared to the BSC tool. The demonstrate that there is a significant difference between the
t-test statistic is -9.402, which is a measure of how much the effectiveness of the OPRAS and BSC tools in assessing
means of the two tools differ relative to the variation in the organizational performance. The negative mean difference
data. This statistic is significant and reflects a substantial and strong negative correlation imply that, on average,
difference in the mean scores between the two tools. The respondents rated their organization's performance lower
degrees of freedom indicate the number of values in the final with the OPRAS tool compared to the BSC tool, and this
calculation of a statistic that are free to vary. In this case, there difference is not a random occurrence but has statistical
are 198 degrees of freedom, given the sample size of 199. The significance.
p-value, which is 0.000, is highly significant. This suggests
that the difference in mean scores between the two tools is I. Employees’ Perceptions on the Use of BSC
not due to chance and is statistically significant. The This section aimed to determine whether employee’s
correlation between the paired scores from the two tools is - have either negative or positive perceptions on the use of
0.716, indicating a strong negative correlation. This means balanced scorecard performance management system. The
that when one tool yields a higher score, the other tends to assessment considered effectiveness, clarity and
yield a lower score for the same organization. This finding is understanding, communication, and employee involvement
consistent with Awan (2020) who found that the OPRAS perceptions aspects. The main method of analysis was
performance system tool is inferior compared to Balanced frequency analysis and average scores. To make meaningful
scorecard performance system tool. Also, study conducted by on the data frequency distribution tables and clustered bar
Tarver (2022) and Leotio (2022) on the use of OPRAS chart was presented.
performance system tool their results show that the use of
OPRAS yield poor provision of quality services. J. Employees’ Perception Aspects on the Use of BSC Tool
Data present the results of an assessment of employees'
Another Key informant interviewee in this study quoted perceptions regarding the use of BSC tool, focusing on four
as: key perception aspects (Effectiveness, Clarity and
Understanding, Communication, and Employee
‘.......... No training was provided to us concerning the Involvement). The results are categorized into Negative and
importance and the use of Balanced scorecard and no Positive perceptions, shedding light on how employees view
reasons were provided to us for abolition of OPRAS as a tool these aspects in relation to the BSC tool. In terms of
for performance management’. (Manager,TANESCO) effectiveness, the figure reveals that a significant number of
employees, 78 in total, hold a negative perception of the BSC
The KII interviewee continued to recommend the use of tool. One the key informants inherit ineffectiveness that
OPRAS as the sole tool for employee performance OPRAS is the best tool compared to BSC. He said that:
management, arguing that he got trained on the tool, and it
has been familiar for a long time. The reviewed literature and Balanced Scorecard has not brought any positive
findings from the field are considered by the researcher as performance change so long it uses autocratic management
invalid. It is a fact that most of formal organizations are doing style, appraisal process is not democratic and not involving.
away with the use of OPRAS as the quality tool for (Non-Professional Employee,TRA)
performance management. Similarly, evidence from Awan
(2020) on the inferiority of OPRAS compared to other This finding is inconsistent with the study conducted by
performance tools as time consuming and surrounded by Chauhan et at (2022) who found that there is positive
secrecy cements the researcher’s argument. Another Key perception of BSC which improves excellent quality services.
informant interviewee support superiority of BSC tool he was On the positive side, 121 employees view the BSC tool as
quoted as: effective. This indicates that while a portion of the workforce
has reservations about the tool's effectiveness, a majority still
‘........... Apart from enabling me to identify my perceives it as a valuable tool for assessing and managing
weaknesses, the BSC assessment of my work has enabled me organizational performance. This finding is consistent with
to request types of training from my employer in order to Awan (2020) whose study found that BSC is superior that
enhance my competencies at workplace’. (Director, MSD) OPRAS and the employees show positive perception on the
use of BSC tool. But also, the finding is in line with Hu (2023)
With the evidence from the findings, the researcher who found also most of the employees show BSC tool when
considers BSC as a two-way traffic, since it is used by it is effectively used leads to quality services. Also, Chauhan
employer to plan for employees’ trainings for the purpose of et al (2022) supported this finding as he found that Work
improving production and quality services delivery. The commitment has been seen growing with the BSC has
findings also indicated that most of the respondents were of provision of quality services. Therefore, with regard to

IJISRT24JUL1565 www.ijisrt.com 2860

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

employee perception on BSC performance tool in terms of When it comes to communication, 71 employees have a
effectiveness there is a positive perception which shape the negative perception, whereas 128 employees hold a positive
light on the provision of quality services although the view of the BSC tool's communication. The larger number of
autocratic management style was not friendly to some of positive responses implies that the tool is generally seen as an
employees which hindered their performance since they felt effective means of communicating organizational
even they used BSC there were sometimes forced and performance information to employees, which can be vital for
directed by their supervisors to prepare their performance and aligning their efforts with organizational goals. This is in line
later conduct performance appraisal without their with Melissa and Basabili (2022) who found that BSC tool
involvement. can be used as a communicating aspect of bringing conducive
working environment. Therefore, communication is a means
In the context of clarity and understanding, 83 of making balanced scorecard effective and thus make
employees have a negative perception, while 116 employees employees deliver quality services in organizations.
have a positive perception of the BSC tool. This suggests that
a slightly higher number of employees find the tool to be clear Regarding employee involvement, 73 employees have a
and understandable, but there is still a significant portion that negative perception, whereas 126 employees have a positive
struggles with these aspects. Organizations may want to focus view of the BSC tool's ability to involve employees in the
on improving clarity and understanding for those with performance assessment process. A majority of employees
negative perceptions. When reviewing strategic plans of the see the tool as a positive enabler for employee involvement,
selected public organizations the study found that most of although there is still a notable group with reservations. One
organizations had clarity and understanding of BSC tool since of key informants inherent that BSC was better tool that
the strategic plans were in balanced scorecard format, visions, OPRAS by saying that:
missions, core values, strategic objectives and targets were
clearly presented and the cascading process was clear at all “Balanced scorecard is a user-friendly tool; it allows
levels. Further when reviewing Performance planning and employee to put his or her plan and discuss it with the
Appraisal guidelines of the selected public organizations, the supervisor. Further, BSC gives a room to both supervisor and
findings revealed that all organizations had the updated supervisee to discuss areas of improvement after appraisal
guidelines which put clearly that from 1st to 31st July of every process contrary to OPRAS which did not give a room to
year the process of signing off performance contracts from discuss areas of improvement” (Professional Employee,
CEOs to the last employee must be accomplished. Also, it MSD)
was explicitly described that from 1st to 31st January of every
year is the time of conducting mid-year reviews and between Therefore, it can be concluded that balanced scorecard
1st to 30th June of every year is that time to conduct when benchmarking it to OPRAS is a tool which has high
appraisals and give feedback of performance appraisals. Also, level of employee’s engagement and involvement which
when reviewing Performance Appraisal Results and eventually is a source of employee’s commitment to work and
Rewarding System it was revealed that the documents of all quality service provision.
selected public organizations stipulated clearly that after the
Management has deliberated on Performance Appraisal K. Employees’ Perception Scores on the Use of BSC Tool
Results, all employees would get written letters to The data reveals that employee perceptions of the BSC
communicate Individual Performance Appraisal Result and tool are diverse, spanning a range of scores. The most
Reward. common scores fall within the range of 3.50 to 4.25,
collectively making up approximately 59.9% of the
Apart from that, when reviewing specific organization’s responses. This central cluster of scores suggests that the
Acts of the selected public organizations, it was found that majority of employees perceive the BSC tool as being
each Act was clear on the organizational structure and moderately effective and useful for assessing organizational
functions of each organization. Furthermore, when reviewing performance. On either side of this central cluster, there are
public service Act of 2002 and Public Service Regulations of employees who provided scores below and above this range.
2022, it was noted that the issue of performance management Roughly 7.0% of employees gave high scores of 4.75,
was clearly addressed and was clearly stipulated in the Act indicating a highly positive perception of the BSC tool, while
and regulations by addressing the responsibility of every 4.0% scored the tool as 2.00 or lower, reflecting a more
employer and employee in the process of performance negative perception. Therefore, the findings reveal that,
management. These findings are inconsistent with the study balanced scorecard performance management system is the
conducted by Covacevic (2023) who found that most of tool which is effective and makes employees deliver quality
organization lack clarity in BSC and proposed to use the services in organizations in Tanzania.
SOFI Model which is a solution of managing performance in
organizations. Generally, the findings are in line with
Systems Theory which insists on clarity and understanding of
inputs, processes, outputs and feedback with the aim of
improving the quality of services and products at all levels.

IJISRT24JUL1565 www.ijisrt.com 2861

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

L. Level of Employees’ Perception on the Use of BSC Tool  Level of Quality Services Delivery
The results show that the majority of employees, The data clearly show that the majority of respondents,
accounting for 86.9% of the total, hold a positive perception amounting to 66.8%, perceive the level of quality of
of the BSC tool. This suggests that a significant portion of the production and quality of service delivery as "Excellent."
workforce views the BSC tool favourably as an effective This suggests that a significant portion of the respondents
means of assessing and managing organizational hold a highly positive view of the organization's ability to
performance. This positive perception could be indicative of provide high-quality products and quality services. This is a
employees appreciating the transparency and clarity that the promising result, indicating that the organization is meeting
BSC tool brings to the organization's performance evaluation. or exceeding the expectations of a substantial portion of its
Conversely, 13.1% of employees have a negative perception customer or employee base. Conversely, 30.2% of
of the BSC tool. This indicates that there is a minority of respondents perceive the quality as "Poor," which indicates
employees who do not consider the tool as effective or helpful that there is a considerable number of respondents who have
for their work. Based on the presented findings, this study reservations about the quality of production and service
concludes that, employees have positive perception on the use delivery. These perceptions in the "Poor" category may raise
of balanced scorecard as the tool is effective and makes concerns for the organization and highlight the need for
employees provide quality services in Tanzania. improvements to address the identified quality issues. In
contrast, a very small percentage of respondents, just 3.0%,
M. Assess the Influence of BSC on Quality Service Delivery rate the quality as "Fair." This suggests that there are few
individuals who have a neutral or moderately positive view
 Quality Service Delivery in Organizations frequency of the organization's quality standards. These findings are in
distribution of average scores related to "Quality Service line with the study by Amer et al (2022) who found that
Delivery." balanced scorecard was a powerful and useful tool in
The data illustrate a diverse range of scores assigned by managing performance of organizations. Therefore, the
the respondents. The most common scores fall within the finding indicate that employees perceive balanced scorecard
range of 4.2 to 4.4, collectively making up 38.2% of the performance management system as effective tool which has
responses. This central cluster of scores suggests that a improved the level of quality of services in organizations in
significant proportion of respondents view the quality of Tanzania.
production and service delivery as very high, as these scores
are closer to the maximum score of 5. This is a positive N. Influence of Effectiveness of BSC on Provision of Quality
indication for the organization, as it suggests a substantial Services
level of satisfaction with the quality of products and services
provided. On the lower end of the spectrum, only 1.5% of  Association between Effectiveness of BSC and Quality
respondents assigned scores of 1 or 1.2, reflecting very low Services
perceptions of quality. At the same time, 9% of respondents Data show cases the results of a Chi-square test
assigned scores between 4.8 and 5, which indicates an examining the association between the effectiveness of a
exceptionally high level of satisfaction with the quality of Balanced Scorecard tool and the provision of quality services.
production and service delivery. These findings are in line Two main categories are considered: "Effective" and "Not
with Mugira (2022) whose study found that the good attitude effective" Balanced Scorecard tool, while the quality of
and behavior of leaders towards employees has a positive services and products is classified into "Poor quality," "Good
impact on the psychological state of employees which might quality," and "Excellent quality." The frequencies in each cell
result into increased productivity and fulfilment of corporate of the table indicate the number of instances falling into these
objectives. Eventually, this is possible if the employees are categories. Notably, the Chi-square statistic is 58.741 with a
feeling a certain degree of satisfaction and achievement. p-value of 0.000, signaling a highly significant association
However, there are also some respondents who gave lower between the Balanced Scorecard tool's effectiveness and the
scores between 2 and 2.6, making up a combined 19.5% of quality of services and products. The proportions within each
responses. This suggests that there is room for improvement category reveal that organizations with effective Balanced
in the eyes of a notable portion of the respondents, as they Scorecard implementations tend to have higher proportions
perceive the quality of production and service delivery to be of "Good" and "Excellent" quality services, in contrast to
somewhat lower than the highest standards. Generally, the those with less effective implementations, which show a
findings reveal that there is an increase of level of employee’s higher proportion of "Poor" quality. Practically, this suggests
satisfaction due to effectiveness of balanced scorecard which that organizations could potentially enhance service and
eventually has improved the quality of services in product quality by improving the effectiveness of their
organizations in Tanzania. Balanced Scorecard tool. These findings are supported by
Ayelew et al (2021) who found that balanced scorecard has
positive contribution to performance improvement of
employees in organizations. Therefore, these findings suggest
that there is close relationship between effectiveness of
balanced scorecard on one hand and provision of quality
services on the other hand. In nutshell, if all factors are
constant, the effectiveness of balanced scorecard

IJISRT24JUL1565 www.ijisrt.com 2862

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

performance management system had a direct impact in management, constitutes 8% of the observed styles. This
provision of quality services in organizations. indicates a relatively smaller proportion of organizations
adopting a more decentralized and autonomous approach,
O. The Effectiveness of BSC on Quality Services Adjusted for where employees may have more freedom in decision-
other Employee Factors making and task execution. This management style might be
The results of an ordinal logistic regression analysis reflective of a trust-based culture that values individual
aimed at determining the influence of the effectiveness of a initiative and responsibility. Collaborative management,
Balanced Scorecard (BSC) tool on the provision of quality involving an inclusive and supportive approach, accounts for
services while adjusting for various employee factors. The 15%. This signifies a considerable portion of public
effectiveness of the Balanced Scorecard tool itself is assessed, organizations adopting a style that emphasizes teamwork,
and the "Not effective" category is associated with a negative open communication, and employee involvement in decision-
estimate of -4.015. This suggests that organizations with an making processes. The collaborative style is often associated
ineffective balanced scorecard tool are less likely to provide with a participative and people-centric organizational culture.
higher levels of quality services compared to those with an Therefore, the distribution of management styles in public
effective implementation. Employee perceptions toward the organizations suggests a diverse landscape, with a significant
Balanced Scorecard tool also play a role. A negative presence of autocratic and transformational styles,
perception is associated with a negative estimate of -0.641, complemented by a noteworthy representation of laissez-faire
although it only reaches marginal significance with a p-value and collaborative approaches. The variety in management
of 0.070. Positive perceptions are not explicitly reported, styles could be attributed to the complex and multifaceted
possibly serving as the reference category. Additional nature of public sector work, where different contexts and
employee factors, such as commitment, satisfaction, tasks may require distinct leadership strategies.
motivation, availability of clear and focused tools and a Organizations might benefit from periodically reassessing
conducive working environment, are also considered. These and adapting their management styles to align with evolving
factors have varying degrees of impact, as indicated by their organizational needs and workforce dynamics. The observed
respective estimates and significance levels. The findings of findings were beyond the New Management Theory as most
this study suggest that organizations with effective balanced of organizations use the autocratic management style. This
scorecard tool which go hand in hand with employee style does not promote trust, fairness and control between
commitment, satisfaction, motivation, availability of clear supervisors and subordinates. Thus, it leads to the distortion
and focused tools and a conducive working environment of direct relationship between balanced scorecard
deliver quality services. Generally, findings are in line with effectiveness and provision of quality services. Even if the
Al-bawai (2022) who found that balanced scorecard increases BSC is effective, still some of subordinates or employees
reliability of organization to focus on raising level of loyalty, were adjusted by autocratic management style.
tradition and commitment to work which leads to deliverance
of quality services. Also, 2GC Active management (2022) Q. Mediation Structural Equation Model (MEDSEM) on
supports that adoption of BSC tool improves the provision of Management Style on Effectiveness of BSC and Quality
quality services. services:
Data representing the Mediation Structural Equation
P. Intervention Effect of Management Style on Effectiveness Model (MEDSEM) illustrates a comprehensive analysis of
of BSC and Quality services. the intervention effect of management style on the
relationship between the effectiveness of the Balanced
 Nature of Management Style Among Sampled Public Scorecard tool and the provision of quality services. In this
Organizations: mediation model, management style serves as a mediating
The provided information outlines the nature of variable, positioned between the independent variable
management styles prevalent in public organizations, (effectiveness of the Balanced Scorecard tool) and the
presented in terms of percentages. In public organizations, the dependent variable (provision of quality services). The
dominant management style appears to be autocratic, mediation model likely includes paths that depict the direct
representing a significant majority at 55%. This suggests a effect of the Balanced Scorecard tool's effectiveness on the
prevailing approach characterized by a command-and-control provision of quality services. Simultaneously, it incorporates
structure, where decision-making authority is concentrated at the indirect effect mediated by the management style. The
the top levels of management. The prominence of this style mediation aspect suggests that the influence of the Balanced
may imply a hierarchical and centralized organizational Scorecard tool's effectiveness on the provision of quality
culture, where directives and instructions flow downward. services is partially explained by the intervening role of
Transformational management style, characterized by management style. The figure may also include statistical
inspiration and empowerment, accounts for 22% of the indicators such as standardized path coefficients, standard
management approaches in public organizations. This errors, and significance levels, offering a quantitative
indicates a noteworthy presence of leadership that focuses on understanding of the model's components. This study uses
motivating and empowering employees, fostering a positive this MEDSEM to gain a nuanced understanding of how the
work environment, and encouraging innovation and personal choice of management style mediates the relationship
growth. The relatively high percentage suggests a recognition between the effectiveness of the Balanced Scorecard tool and
of the importance of visionary and motivational leadership in the quality of services and products provided by
public sector management. Laissez-faire, or hands-off organizations. This knowledge is crucial for strategic

IJISRT24JUL1565 www.ijisrt.com 2863

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

decision-making, allowing organizations to tailor their emphasizing compliance and adherence to established
management approaches effectively to optimize the impact of guidelines. The enforcement of regulations and policies is
performance measurement tools on service and product crucial for maintaining order, ensuring accountability, and
quality. fostering a structured and fair operational environment. On
the other hand, the presence of a notable 13.07% reporting no
 Significance Test for Intervention Effect of Management enforcement raises questions about the reasons behind such a
Style on Effectiveness of BSC and Quality Services: stance. Possible interpretations could include variations in
Findings present the results of significance tests for the organizational cultures, lax enforcement mechanisms, or
intervention effect of management style on the relationship potential gaps in communication and awareness regarding the
between the effectiveness of the Balanced Scorecard tool and importance of adhering to regulations and policies.
the provision of quality services. The estimates show the Addressing these disparities and understanding the factors
indirect effect, with three different methods used for influencing the enforcement landscape can be pivotal for
validation: Delta, Sobel's test, and Monte Carlo simulation. organizations seeking to establish robust governance
The indirect effect estimate is -0.284, with standard errors of frameworks. Therefore, the presented percentages shed light
0.063, z-values of -4.504, and p-values of 0.000 across all on the prevalence of regulation, rules, and policies
three methods. The confidence intervals are [-0.408, -0.161], enforcement within the surveyed context. The stark majority
[-0.335, -0.018], and [-0.412, -0.168], respectively. These reporting enforcement underscores a commitment to
results strongly suggest that the indirect effect is statistically organizational order and compliance. However, the presence
significant, indicating that management style plays a of a minority reporting no enforcement suggests potential
mediating role in the relationship between the Balanced areas for improvement in ensuring uniform adherence to
Scorecard tool's effectiveness and the provision of quality established guidelines, possibly through enhanced
services. The mediation is considered partial, as determined communication, training, or reinforcement of the importance
by the Baron and Kenny approach, where all three steps of regulatory compliance. This is in line with Yadav et al
(management style predicting Balanced Scorecard (2022) who found that enforcement of rules, regulations and
effectiveness, management style predicting provision of policies enhance employee work motivation, commitment
quality services, and Balanced Scorecard effectiveness and satisfaction which drive quality services. This enables
predicting provision of quality services) are significant. The proper functionality of balanced Scorecard tool on provision
Sobel's test and Monte Carlo simulation further confirm the of quality services when used by employees in organization.
significance of the mediation. Applying Zhao, Lynch &
Chen's approach, the competitive mediation is evident as the  Mediation Structural Equation Model (MEDSEM) on
coefficients in Step 1 point in opposite directions, Enforcement of Regulations, Rules and Policies on
highlighting the complex nature of the mediation process. Effectiveness of BSC and Quality Services:
The Relative Indirect Test (RIT) indicates that approximately The interpretation of Figure 4.5, which represents a
31% of the effect of Balanced Scorecard effectiveness on the Mediation Structural Equation Model (MEDSEM), provides
provision of quality services is mediated by management insights into the intervention effect of regulation, rules, and
style. Additionally, the Relative Indirect to Direct Test (RID) policies enforcement on the relationship between the
suggests that the mediated effect is about 0.2 times as large effectiveness of the Balanced Scorecard tool and the
as the direct effect, providing insights into the magnitude of provision of quality services. In the MEDSEM, regulations,
the mediation. The results robustly support the presence of a rules, and policies enforcement likely serve as a mediating
significant and partial mediation effect of management style variable situated between the effectiveness of the Balanced
on the relationship between the Balanced Scorecard tool's Scorecard tool (the independent variable) and the provision
effectiveness and the provision of quality services. Therefore, of quality services (the dependent variable). The figure likely
this is the evidence that the New Management Theory which displays pathways indicating the direct effect of the Balanced
was propounded by Mikes et al (2014) is not in line with the Scorecard tool's effectiveness on the provision of quality
findings of this study as it shows that more than 50% of public services, as well as the indirect effect mediated by regulation,
organizations adopt autocratic management style which rules, and policies enforcement. This study uses MEDSEM to
discourages promotion of trust, fairness and control. understand how the enforcement of regulations, rules, and
policies mediates the relationship between the Balanced
R. Mediation Statistics on Effect of Enforcement of Scorecard tool's effectiveness and the quality of services and
Regulations, Rules and Policies on Effectiveness of BSC products provided. The figure likely includes statistical
and Quality services indicators such as standardized path coefficients, standard
The provided information outlines the distribution of errors, and significance levels to support the quantitative
responses regarding the enforcement of regulations, rules, aspects of the mediation model.
and policies, expressed in percentages. The data indicates that
a significant majority, 86.93%, report the enforcement of
regulations, rules, and policies, while 13.07% indicate no
enforcement. The high percentage of respondents indicating
enforcement suggests that there is a prevailing commitment
to upholding regulations, rules, and policies within the
context under consideration. This may reflect a proactive
approach to governance and organizational management,

IJISRT24JUL1565 www.ijisrt.com 2864

 Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

V. CONCLUSIONS AND RECOMMENDATIONS [5]. Al-Qudah, L. A., Humeedat, M. M., Martín, E.,
Qudah, H. A., & Abdo, K. K. (2023). Using the
This study investigated the effectiveness of Balanced balanced scorecard scale in building, a four-track
Scorecard (BSC) on provision of quality services in selected measurement model to predict the intellectual capital
public organizations in Tanzania. The objective was to of industrial stockholder companies listed on the
investigate the effective of balanced Scorecard on quality Amman stock exchange for the period (2016–2020)
services in selected public organizations. The study reveals (No. ART-2023-133821).
that BSC tool is more effective compared to previously used https://doi.org/10.37394/23207.2023.20.82
tools. Also, the employee’s perception on effectiveness of [6]. Almulaiki, A. W. (2023). The impact of performance
BSC tool on provision of quality services is positive. The management on employee performance. Saudi Journal
findings of ordinal logistic regression analysis show that the of Business and Management Studies, 8 (2), 22-27.
effectiveness of BSC tool increases the likelihood of [7]. Amer, F., Kurnianto, A. A., Alkaiyat, A., Endrei, D.,
employees to provide quality services. Further, extended & Boncz, I. (2023). Engagingmphysicians and nurses
regression namely structural equation modelling shows that in balanced scorecard evaluation—An implication at
the relationship between effectiveness of BSC tool and Palestinian hospitals and recommendations for
provision of quality services is distorted by high level of policy makers. Frontiers in Public Health, 11,
autocratic management style while not distorted by rules, 1115403. https://doi.org/10.3389/fpubh.
policy and regulations. The study is strongly recommending 2023.1115403
that there is a need for government and private organisations [8]. Amer, F., Neiroukh, H., Abuzahra, S. E. E., AlHabil,
to adopt BSC as an effective tool for provision of quality Y., Afifi, M., Shellah, D., ... & Endrei, D. (2022).
services; There is a need of introducing transformational and Engaging patients in balanced scorecard evaluation-
collaborative management styles in order to account for An implication at Palestinian hospitals and
quality of services; Organizations should continuously recommendations for policy makers. Frontiers in
enforce regulations, rules and policies; The study should be Public Health, 10, 1045512.
used by decision makers to set standards of introducing viable [9]. Andreas, D. (2022). Employee Performance: The
and vibrant performance management tools which are result Effect Of Motivation And Job Satisfaction.
oriented and further studies on uncovered areas on BSC to PRODUKTIF: Jurnal Kepegawaian dan Organisasi,
be undertaken in future. 1(1), 28-35.
http://jurnalpustek.org/index.php/sdmo/article/view/1
REFERENCES 0
[10]. Arta, D. N. C., Pauweni, L., Cakranegara, P. A., Ishak,
[1]. 2GC Active Management. (2021). Balanced O., & Biongan, A. (2022). Analysis of Increasing
Scorecard Usage Survey 2020. 2GC Limited. Employee Competence Through On-Job Training and
https://2gc.eu/media/resource_files_survey_reports/2 Off-Job Training. Enrichment : Journal of
020_Survey_R eport-compressed.pdf (1st edition). Management, 12(5), 3471-3478.
Newcastle upon Tyne: Cambridge Scholars https://doi.org/10.35335/enrichment.v12i5.880
Publishing. (4th Edition). London: Ventus Publishing. [11]. Arwab, M., Adil, M., Nasir, M., & Ali, M. A. (2022).
544–559. https://doi.org/10.46743/2160- Task performance and training of employees: the
3715/2008.1573 mediating role of employee engagement in the tourism
[2]. Abdurrachman, A., Bryan Givan, B. G., Rizky and hospitality industry. European Journal of Training
Amalia, R. A., Ninuk Riesmiyantiningtias, N. R., Alan and Development, Vol. ahead-of-print No. ahead-of-
Budi Kusuma, A. B. K., & Syah Putra, A. (2022). print. https://doi.org/10.1108/EJTD-01-2022-
Implementation of the Balanced Scorecard as a [12]. Awan, N. (2020). Balanced Scorecard & Performance
measuring tool for company performance (Case Study Achievement Realisation.
at PT. ARS Maju Sentosa). International Journal of https://www.linkedin.com/pulse/balanced-scorecard-
Educational Research and Social Sciences (IJERSC), performance-achievement-realisation-nasir-awan
3(2), 1049 1058. [13]. Awan, S. H., Habib, N., Shoaib Akhtar, C., & Naveed,
https://doi.org/10.51601/ijersc.v3i2.358 S. (2020). Effectiveness of performance management
[3]. Aguinis, H., & Burgi-Tian, J. (2023). Performance system for employee performance through
management around the world: solving the engagement. SAGE open, 10 (4), 1-15.
standardization vs adaptation dilemma. IIM Ranchi https://doi.org/10.1177/2158244020969383.
journal of management studies. 2 (2), 159-170. [14]. Ayalew, A. W. A. (2021). Challenges and Prospects
https://doi.org/10.1108/IRJMS-09-2022-0091 of Balanced Scorecard Implementation (Evidence
[4]. Al-bawaia, E., Alshurideh, M., Obeidat, B., & from Bench-Maji Zone; South-West Ethiopia).
Masa’deh, R. (2022). The impact ofm corporate [15]. Bakari, D., Man, N., Nawi, N. M., & Shah, J. A.
culture and employee motivation on organization (2023). ICTs application and its relationship to job
effectiveness in Jordanian banking sector. Academy performances of extension workers in North Central
of Strategic Management Journal, 21, 1-18. Nigeria, 11(3).
https://doi.org/10.22194/JGIAS/11.1111

IJISRT24JUL1565 www.ijisrt.com 2865

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

[16]. Balanced Scorecard Institute. (2022). Balanced [29]. Desrumaux, P., Pohl, S., Dose, E., & Bobillier
Scorecard Basics. Balanced Scorecard Institute. Chaumon, M. E. (2022). Whe Leader-member
https://balancedscorecard.org/Balanced Scorecard exchanges make workers happy and innovative: do
effectiveness-basics-overview/ efforts and rewards act as mediators?. Journal of
[17]. Barbieri, M., Micacchi, L., Vidè, F., & Valotti, G. technology management & innovation, 17(1), 27-37.
(2023). The performance of performance appraisal http://dx.doi.org/10.4067/S0718-
systems: A theoretical framework for public 27242022000100027
organizations. Review of Public Personnel [30]. Egrinya F.O., Ogbo A.I., Laven U.J., and Peter S.M.
Administration, 43(1), 104-129. (2022), Dynamics of Entrepreneurship Education and
https://doi.org/10.1177/0734371X211043560 Small and Medium Enterprises (SMEs) Development
[18]. Baxter, P., & Jack, S. (2008). Qualitative Case Study in North Central Nigeria. International Journal of
Methodology: Study Design and Implementation for Entrepreneurship and Business Innovation 5(2), 2689-
Novice Researchers. The Qualitative Report, 13(4), 9493. https://doi.org/10.52589/IJEBI-ASCLIZKP
544–559. https://doi.org/10.46743/2160- [31]. Elhamma, A. (2023). The relationship between
3715/2008.1573 organisational decentralisation, balanced scorecard
[19]. Baxter, P., & Jack, S. (2008). Qualitative Case Study and its perceived benefits in Moroccan SMEs.
Methodology: Study Designand Implementation for International Journal of Accounting, Auditing and
Novice Researchers. The Qualitative Report, 13 (4). Performance Evaluation, 19(2), 185-202.
[20]. Bell, E., Bryman, A., & Harley, B. (2019). Business https://doi.org/10.1504/IJAAPE.2023.132384
Research Methods (5th Edition). New York: Oxford [32]. Fallahnejad, A., Nazari, R., & Fard, M. M. (2023).
University Press. Analysis of the Relationship Between the
[21]. Bukhari, S. K. U. S., Gul, R., Bashir, T., Zakir, S., & Development of Performance Criteria and Job
Javed, T. (2023). Retracted Article: Exploring Performance of Employees with Respect to the
managerial skills of Pakistan Public Universities Mediating Role of Employee Participation. Studia
(PPUs)’middle managers for campus sustainability. Universitatis „Vasile Goldis Arad–Economics Series,
Journal of Sustainable Finance & Investment, 13(1), 33(2), 1-26. https://doi.org/10.2478/sues-2023-0006
73-91. [33]. Febrina, H., & Tewu, M. D. (2023). Resiko Sistem
[22]. Carr, M., & Beck, M. (2022). Healthcare management Manajemen Kinerja yang Buruk Terhadap Perusahaan
control: a research overview. Start Up di Indonesia. JURNAL MANAJEMEN
https://doi.org/10.4324/9781003140123 RISIKO, 3(2), 131-146.
[23]. Chauhan, H., Dave, D., & Sinha, S. (2022). A Study https://doi.org/10.33541/mr.v3i2.5051
on How Performance Management System Helps In [34]. Field, A. (2013). Discovering Statistics Using IBM
Organizatonal Growth. International Research Journal SPSS Statistics (4th edition). London: SAGE
of Modernization in Engineering Technology and Publications Ltd.
Science, 4(2), [35]. Field, A. (2013). Discovering Statistics Using IBM
https://www.irjmets.com/uploadedfiles/paper/issue_2 SPSS Statistics (4th edition).
_ february_2022/19319/f [36]. Ghauri, P., Grønhaug, K., & Strange, R. (2020).
inal/fin_irjmets1645858552.pdf Research Methods in Business Studies (5th ed.).
[24]. Chebett, E., & Mongare Omare, D. J. B. (2023). The Cambridge: Cambridge University Press.
Effect of Strategy Implementation on Firms’ [37]. Giamos, D., Doucet, O., & Léger, P. M. (2023).
Performance in Kenya a Case of Clearing and Continuous Performance Feedback: Investigating the
Forwarding Firms in Nairobi County. World Journal Effects of Feedback Content and Feedback Sources on
of Innovative Research (WJIR), 14(6), 01-08. Performance, Motivation to Improve Performance and
https://www.wjir.org/download_data/ Task Engagement. Journal of Organizational Behavior
WJIR1406003.pdf Management, 1-20.
[25]. Chen, J. M., Fabó, E., & Ferone, E. (2017). Systemic https://doi.org/10.1080/01608061.2023.2238029
Actions in Complex Scenarios [38]. Greener, S., & Martelli, J. (2015). An Introduction to
[26]. Clear Review. (2022). What is an Effective Business Research Methods
Performance Management System? Clear Review. [39]. Hambissa, B. A., Tadesse, W. M., & Regassa, G. A.
https://www.clearreview.com/resources/guides/what- (2023) Public Sector Performance Management: The
is-effective-per formance-management/ Shift From Annual Performance Review To Regular
[27]. Daudi, V. Z. (2023). Uptake of low dose high Feedback, 10(1). 212-217.
frequency simulation-based on-job training: towards https://doi.org/10.5281/zenodo.8151121
improved newborn care in Tanzania. Zeitschrift für [40]. Hellal, S., & Tagraret, Y. (2023). The impact of
Geburtshilfe und Neonatologie, 227(03). balanced scorecard adoption on performance of
https://doi.org/ 10.1055/s-0043 1769174 Algerian manufacturing firms: a contingency
[28]. De Jesus Alvares Mendes Junior, I., & Alves, M. D. approach. les cahiers du cread, 39(1), 349-380.
C. (2023). The balanced scorecard in the education https://doi.org/10.4314/cread.v39i1.12
sector: A literature review. Cogent Education 10(1).
https://doi.org/10.1080/2331186X.2022.2160120

IJISRT24JUL1565 www.ijisrt.com 2866

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

[41]. Helmold, M. (2023). Quality Excellence Models. In [52]. Kapama, M. (2022). Challenges in Practicing
Virtual and Innovative Quality Management Across Monitoring and Evaluation in Public Organizations:
the Value Chain: Industry Insights, Case Studies and The Case of Ministry of Industry and Trade, Tanzania.
Best Practices (pp. 87-97). Cham: Springer Masters thesis, The Open University of Tanzania.
International Publishing. https://doi.org/10.1007/978- http://repository.out.ac.tz/3625/
3-031-30089-9_8 House. [53]. Kapuria, M., & Maguire, E. R. (2022). Performance
[42]. HR Help Board. (2022, June 4). Performance Management and the Police Response to Women in
Management System(PMS), Definition, Meaning and India. Social Sciences, 11(2), 58.
Process. Hrhelpboard. https://doi.org/10.3390/socsci11020058
https://www.hrhelpboard.com/performa nce- [54]. Karahan, İ., Kaplan, Y., & Ünaldi, G. G. (2022). The
management/https%3A%2F%2 Current Situation of the Development of Electric
Fwww.hrhelpboard.com%2Fperformanc e- Vehicle Technology in Turkey. Avrupa Bilim ve
management%2Fperformance-management- Teknoloji Dergisi, (36), 284-287.
system.htm https://doi.org/10.31590/ejosat.1112093
[43]. https://doi.org/10.1080/20430795.2021.1883985 [55]. Kenya Digital News (Director). (2021, May 1).
[44]. Hu, K. (2023, September). Public transportation Tanzania President Samia Suluhu Leads Labour Day
optimal dispatching strategy based on gray passenger Celebrations at CCM Kirumba Stadium in Mwanza
flow forecasting. In Eighth International Conference Video File. Youtube.
on Electromechanical Control Technology and https://www.youtube.com/watch?v=SP9pFxLaV-4
Transportation (ICECTT 2023) (Vol. 12790, pp. [56]. Kikoti, S. K., & Lameck, W. U. (2023). The nexus
1694-1699). SPIE. between institutional framework and employee
https://doi.org/10.1117/12.2689590 performance in Tanzania’s maritime sector.
[45]. Huang, J., Irfan, M., Fatima, S. S., & Shahid, R. M. International Review of Administrative
(2023). The role of lean six sigma in driving Sciences,1–17. https://doi.org/10.1177/
sustainable manufacturing practices: an analysis of the 00208523231184617.
relationship between lean six sigma principles, data- [57]. Kleinertz, B., & Gruber, K. (2022). District heating
driven decision making, and environmental supply transformation–strategies, measures, and status
performance. Frontiers in Environmental Science, 11. quo of network operators’ transformation phase.
https://doi.org/10.3389/fenvs.2023.1184488 Energy, 239, 122059.
[46]. Huy, P. Q., & Phuc, V. K. (2020). The impact of https://doi.org/10.1016/j.energy.2021.122059.
public sector scorecard adoption on the effectiveness [58]. Kothari C.R (2010). Research Methodology. Methods
of accounting information systems towards the and Techniques 2nd ed., Wiley Eastern
sustainable performance in public sector. Cogent Limited, India.
Business & Management, 7(1), 1717718. [59]. Kovačević, B. (2023). The development of a new
https://doi.org/10.1080/23311975.2020.1717718 SOFI model for performance management of
[47]. IGI Global. (2022). What is Public Institution | IGI medium-sized and large companies. Decision Making:
Global. https://www.igi- Applications in Management and Engineering, 6(2),
global.com/dictionary/public-institution/35781 95–125. https://doi.org/10.31181/dmame622023754
[48]. Jaber, A. A. A., Nashwan, A. J., & AbuJaber, A. [60]. Kumar, J., Prince, N., & Baker, H. K. (2022).
(2022). Balanced scorecard-based hospital Balanced Scorecard: A Systematic Literature Review
performance measurement framework: a performance and Future Research Issues. FIIB Business Review,
construct development approach. Cureus, 14(5). 11(2), 147–161.
https://doi.org/10.7759/cureus.24866 https://doi.org/10.1177/23197145211049625
[49]. Jia, X., Woods, M., Zhu, D., & Huang, B. (2023). [61]. Lamia, R. (2023). Driving Sustainable Performance:
Incorporation of National Pavement Performance Implementing a Balanced Scorecard Approach for
Measures Into Decision-Making Process. Integrating Sustainability into Performance
Transportation Research Record, 2677(3), 176-188. Management. Journal of Contemporary Business and
https://doi.org/10.1177/03611981221114121 Economic Studies, 6(2)
[50]. Kabarata, G. (2023). Effectiveness of Teachers’ https://www.asjp.cerist.dz/en/downArticle/617/6/2/23
Service Commission on Ensuring Quality services to 0149
Public Secondary School Teachers in Ruangwa [62]. Leitão, M., Correia, R. J., Teixeira, M. S., & Campos,
District Tanzania. East African Journal of Education S. (2022). Effects of leadership and reward systems on
Studies, 6(2), 198-204. employees' motivation and job satisfaction: an
https://doi.org/10.37284/eajes.6.2.1292 application to the Portuguese textile industry. Journal
[51]. Kadak, T., & Laitinen, E. K. (2023). How different are of Strategy and Management, 15(4), 590-610.
performance management systems? Empirical https://doi.org/10.1108/JSMA-07-2021-0158
typology of performance management systems.
Journal of Business Economics and Management,
24(2), 368–386.
https://doi.org/10.3846/jbem.2023.19248

IJISRT24JUL1565 www.ijisrt.com 2867

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

[63]. Li, X. (2023, July). Research on Performance [74]. Mohammed, F. H. (2023). Roles Of Performance
Management of GFT Company. In 2ndInternational Review On Improving Public Services: A Case Of
Conference on Humanities, Wisdom Education and Office Of Public Services Commission, Zanzibar.
Service Management (HWESM 2023) (pp. 206-215). International Journal of Science Academic Research
Atlantis Press.https://doi.org/10.2991/978-2-38476- 04 (02),5051- 5058.
068-8_28 London: SAGE Publications Ltd. [75]. Mtatifikolo, F. A. (1998). Civil service Reform in
[64]. Madsen, D. Ø., Azizi, B., Rushiti, A., & Stenheim, T. Tanzania: Rationale, developmental challenges and
(2019). The diffusion and implementation of the prospects. Presentation at the national symposium,
Balanced Scorecard in the Norwegian municipality Dar es Salaam.
sector: A descriptive analysis. Social Sciences, 8(5), [76]. Mugira, A. (2022). Leadership Perspective Employee
152. https://doi.org/10.3390/socsci8050152 Satisfaction Analysis. AKADEMIK: Jurnal
[65]. Mahmoud, M. M. H., & Othman, R. (2023). Mahasiswa Humanis, 2(3), 127-135.
Performance management system in developing https://doi.org/10.37481/jmh.v2i3.477
countries: A case study in Jordan. Journal of Public [77]. Mukandala, R. (1983). Trends in Civil Service Size
Affairs,e2864. https://doi.org/10.1002/pa.2864 and Income in Tanzania, 1967-1982. Canadian
[66]. Malagueño, R., Lopez-Valeiras, E., & Gomez-Conde, Journal of African Studies / Revue Canadienne Des
J. (2018). Balanced scorecard in SMEs: effects on Études Africaines, 17(2), 253–263.
innovation and financial performance. Small Business https://doi.org/10.2307/484218
Economics, 51, 221-244. [78]. Norawati, S., Abdillah, R., & Zakaria, N. (2021).
https://www.jstor.org/stable/44697334 Analisis Komitmen Dan Kompetensi Dan Dampak
[67]. Masaki, L. O. P. (2021). Improving Organizational Pada Kinerja Guru Pada Sman 1 Bangkinang Kota.
Performance through Implementation of the Balanced Jurnal Ilmiah Ekonomi Dan Bisnis,18(2), 166-175.
Score Card: The Case of Shirika la Uzalishaji Mali https://doi.org/10.31849/jieb.v18i2.6328
(SUMA) JKT. Masters thesis, The Open University [79]. Nyirabu, R. (1988). Tanzania Presidential
of Tanzania, 1-71. http://repository.out.ac.tz/3411/ Commission on Financial Sector Reforms.
[68]. Matoka, C. A. (2020). Effects of Perceived [80]. Opot, F. M. O., & Munene, L. (2023). Overtime
Psychological Contract Breach on Organizational management policies and employee performance at
Commitment of Public Universities Academic Staff in Kenya Ports Authority. International Academic
Tanzania PhD Thesis, The Open University of Journal of Human Resource and Business
Tanzania. http://repository.out.ac.tz/2498/ Administration, 4(2), 273-304.
[69]. Mazzuki, U. (2013). The Practice of Human Capital https://iajournals.org/articles/iajhrba_v4_i2_273_304
using Balanced Scorecard in Tanzania Organizations: .pdf
The case of TRA, PPF and Stanbic Bank [Thesis, [81]. Orga, C. C., Aniezue , V. C., Unaogu, N. N., Emehelu,
Mzumbe university]. B. O., Ugwa, C. H., & Udeagha, M. (2023).
http://scholar.mzumbe.ac.tz/handle/11192.1/2464 Entrepreneurship Education And Performance Of
[70]. Mbukwin, T., & Matoka, C. (2023). Effect of OPRAS Small Medium Enterprises (Smes) In Enugu State.
on employees’ performance in Tanzania local Interdisciplinary Research Journal of Management
government authorities: The case of Mtwara and Social Sciences (IRJMSS), 10(3), 38–60.
municipal council. ITEGAM-JETIA, 9 (41), 32-40. https://doi.org/10.5281/zenodo.8249551
https://doi.org/10.5935/jetia.v9i41.862 [82]. Plys, K. (2023). Colonialism and Modern Social
[71]. Mediaty, M., Asri Usman, Fifi Selvi, Lasri Ningsih, & Theory, Sagepub 52(1).
Dinda Reskiana Putri. (2023). The Implementation Of https://doi.org/10.1177/00943061221142074a
Balanced Scorecard In Indonesian Companies [83]. Quesado, P., Marques, S., Silva, R., & Ribeiro, A.
Companies: A Systematic Literature Review. (2022). The balanced scorecard as a strategic
International Journal of Economics, Business and management tool in the textile sector. Administrative
Innovation Research, 2(04), 282-301. Sciences, 12(1), 38.
https://doi.org/10.70799/ijebir.v2i04.375 https://doi.org/10.3390/admsci12010038
[72]. Melissa, H., & Basabih, M. (2023). Analysis of [84]. Rahayu, S., Yudi, Y., Rahayu, R., & Luthfi, M.
Hospital Emergency Department Performance (2023). The relationship of balanced scorecard
Measurement with Balanced Scorecard. Jurnal Health perspectives and government organization
Sains, 4(7), 34-40. performance measurement. International Journal of
[73]. Mio, C., Costantini, A., & Panfilo, S. (2022). Productivity and Performance Management, 72(7),
Performance measurement tools for sustainable 1881-1902. https://doi.org/10.1108/IJPPM-05-2021
business: A systematic literature review on the 0308
sustainability balanced scorecard use. Corporate
social responsibility and environmental management,
29(2), 367-384. https://doi.org/10.1002/csr.2206

IJISRT24JUL1565 www.ijisrt.com 2868

Volume 9, Issue 7, July – 2024 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165 https://doi.org/10.38124/ijisrt/IJISRT24JUL1565

[85]. Rajest, S. S., Shynu, T., & Regin, R. (2023). The [98]. Tashobya, C., Nimusima, P., Mugabe, R., &
Effects Of Effective Management Of Human Begumisa, B. (2022). The Impact of Job Training on
Resources On The Overall Performance Of An Employee’s Satisfaction: A Study in Public
Organization. Central Asian Journal of Mathematical Institutions in Western Uganda. UKH Journal of
Theory and Computer Sciences, 4(1), 1-20. Social Sciences, 6(2), 1-8.
https://cajmtcs.centralasianstudies.org https://doi.org/https://doi.org/10.25079/ukhjss.v6n2y
[86]. Raksudjadrit, S. Kaewfai, J. Namburi, N. Namburi, S. 2022.pp1-8
Waranantakul, W. & Thunputtadom, P. (2023). The [99]. Tawse, A., & Tabesh, P. (2023). Thirty years with the
Role of Managerial Accounting Information Affecting balanced scorecard: What we have learned. Business
Balanced Scorecard Effectiveness. Procedia of Horizons, 66(1), 123-132.
Multidisciplinary Research, 1(1), 7-7. https://doi.org/10.1016/j.bushor.2022.03.005
[87]. Rashidi, E., Raphael, M. J., Tapera, J., & Munyoro, G. [100]. United Republic of Tanzania (2016), Second Five
(2022). A review of performance management Year Development Plan 2016/2017-2021/2022.
systems in higher education institutions across the Dar es Salaam.
globe. Annals of Social and Behavioural Sciences, [101]. United Republic of Tanzania (2022). Public Service
4(1). https://journals.cut.ac.zw/index.php/asbsj Regulations, Supplement: The Gazette of the United
[88]. Redman, T. C. (1996). Data Quality for the Republic of Tanzania, 103(25). Dodoma: The
Information Age. New York: Artech Government Printer
[89]. Saunders, M. N. K., Lewis, P., & Thornhill, A. (2019). [102]. Valduga, I. B., Lima, M. A. D., Castro, B. C. G.,
Research methods for business students (8th Edition). Fuchs, P. G., Amorim, W. S. D., & Guerra, J. B. S.
New York: Pearson. O. D. A. (2023). A Balanced Scorecard Proposal for
[90]. Show, P. L. (2022). Global market and economic Gender Equality and Sustainable Development.
analysis of microalgae technology: Status and Sustainability, 15 (19).
perspectives. Bioresource Technology, 357, 127329. https://doi.org/10.3390/su151914384
https://doi.org/10.1016/j.biortech.2022.127329. [103]. Vishwasrao, R. (2023). Supply Chain Performance
[91]. Singh, R., & Sharma, T. (2018). Performance Measurement and Organizational Alignment in an
Management System and Its Impact on Uncertain World. In Digital Supply Chain, Disruptive
Performance of the Employees. methods, 3 (1), 118- Environments, and the Impact on Retailers (pp. 36-
121. 62). IGI Global. https://doi.org/10.4018/978-1-6684-
[92]. Silalahi, E. E. The Balanced Scorecard Model for 7298-9.ch003
Strategic Business Management. [104]. Wesemann, A. (2022). The performance rewards of
https://doi.org/10.47191/ijcsrr/V6-i5-40, Impact human capital development in
Factor: 6.789 https://doi.org/10.1177/00910260211039876
[93]. Sospeter, M. (2021). Social Emotional Model for [105]. World Trade Organization. (2020). United States –
Coping with Learning among Adolescent Secondary Countervailing Measures on Supercalendered Paper
School Students in Tanzania: A Case Study of Hai from Canada. https://www.google.com/url?sa=t&rct
District. DhD Thesis, The Open University of =j&q=&esrc=s&source=web&cd=&cad=rja&uact=8
Tanzania. http://repository.out.ac.tz/3259/ &ved=2ahUKEwj97MXVqof6AhUIh_0HHZHaBH
[94]. Suárez‐Gargallo, C., & Zaragoza‐Sáez, P. (2023). QQFnoECCAQAQ&url=https%3A%2F%2Fptop.only.wip.la%3A443%2Fhttps%2Fdocs.wt
Port Authority of Cartagena: Evidence of a o.org%2Fdol2fe%2FPages%2FSS%2Fdirectdoc.aspx
Sustainability Balanced Scorecard. Sustainable %3Ffilename%3Dq%3A%2FWT%2FDS%2F505-
Development. https://doi.org/10.1002/sd.2624 12.pdf&usg=AOvVaw2E_iVqsaejV0hBe0jfrD wS
[95]. Surahman, A. (2023). Fueling Productivity: Exploring [106]. Wright, J. (2022). Managing Performance
the Impact of Work Motivation, Work Environment, Management and Appraisal in an Organization
Work Commitment, and Competence onTeaching Including the Different Types of Appraisals System.7
Staff’s Performance. PRODUKTIF: Jurnal (6), 384- 389.
Kepegawaian Dan isasi, 2(1), 93–103. [107]. Yadav, A., Pandita, D., & Singh, S. (2022). Work-life
https://jurnalpustek.org/index.php/sdmo/article/view/ integration, job contentment, employee engagement
90 and its impact on organizational effectiveness: A
[96]. Tarver, E. (2022a). How a Balanced Scorecard systematic literature review. Industrial and
(Balanced Scorecard Effectiveness) Is Used. Commercial Training, 54(3), 509–527.
Investopedia. https://doi.org/10.1108/ICT-12-2021-0083
https://www.investopedia.com/terms/b/balancedscore [108]. Yamane, T. (1967). Statistics: An Introductory
card.asp Analysis (2nd ed.). New York: Harper & Row.
[97]. Tarver, E. (2022b). What Is a Balanced Scorecard [109]. Yang, L. (2022). The Human Resource Development
(Balanced Scorecard Effectiveness), How Is it Used in Policy of Singapore. Academic Journal of Humanities
Business? Investopedia. & Social Sciences, 5(4), 86-88.
https://www.investopedia.com/terms/b/ https://doi.org/10.25236/AJHSS.2022.050414
balancedscorecard.asp

IJISRT24JUL1565 www.ijisrt.com 2869