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ALRAQABA . ISSUE 15
Theses
Second: The scope of balanced performance
and its impact of on improving the
institutional performance
The balanced scorecard is a modern instrument
that complements the traditional measurement
approaches. It provides additional factors that
could affect future performance, enhancing
the financial and non-financial capacities to
address the flows in the traditional management
systems. In a balanced scorecard, the long-
term economic strategy of a unit would
be linked with its short-term functions and
activities. In practical terms, new areas would
be explored and defined, which shall be
embraced by the unit to meet the targeted
services for the beneficiaries. This would be
realized by presenting a better vision, improving
performance, setting out a series of objectives,
and providing feedback on the strategy.
Third: The status quo of the balanced
scorecard dimensions within the State Audit
Bureau of Kuwait
The control exercised by the State Audit Bureau
of Kuwait (SAB) is mainly focused on the
financial perspective (e.g., ensuring effective
control over public funds and preventing
instances of misuse). However, the other
dimensions of the balanced scorecard are
not taken into account by SAB due to the lack
of guidance on the balanced scorecard units
and the needed indicators for performance
measurement.
CHAPTER FOUR: THE IMPROVEMENT OF
INSTITUTIONAL PERFORMANCE INDICATED
BY THE INTEGRATION OF GOVERNANCE
AND BALANCED SCORECARD WITHIN SAB
Through the theoretical study, the researcher
was able to describe and assess the nature,
mechanisms, and rules of governance within
the public sector, which were then compared
against those of the corporate sector.
Further, the researcher managed to describe
and assess the nature, determinants, and
methodology of the balanced scorecard in the
public sector against those of the corporate
sector. To that end, the researcher had set a
well-defined approach for the field study to
monitor the findings resulting from examining
and verifying the hypotheses of the study.
The Conclusion:
The theoretical and field studies resulted in a
range of indications and findings, as explained
below.
a. Findings of the theoretical study:
1. The governance of government units is still
scientifically debated among the majority of
international organizations and at the level of
research efforts. There is a divergence of views
among the different Supreme Audit Institutions
(SAIs) regarding the rules and principles
guiding public governance. Such divergence
remains despite the fact that governance
became an essential prerequisite for developing
the public sector and supporting the process
of rational decision-making using the rules
of transparency, participation, accountancy,
responsibility, justice, and integrity.
2. One of the critical drivers for applying
governance in the public sector is the weak
performance of the government entities,
overlap of powers and responsibilities, poor
public spending productivity, and lack of
accountability within such entities. In addition,
the need for embracing governance in the
