Success factors include: top management commitment;
employee buy-in; an emphasis on performance excellence; adequate training; a simple
BSC; clear organisational strategy and goals; links to incentive schemes; and adequate
resourcing. Key reasons for non-implementation include inadequate information
systems, inadequate sponsorship of the BSC by senior managers and a lack of time,
while unsuccessful implementations are attributed to poor linkage to employee
rewards, uncertainty about the choice of suitable KPIs, and organisational resistance to
change. However, many of these suggested reasons for BSC success or failure in public
sector organisations are relatively non-specific since they could apply equally in the
private sector.