Table II reveals that 81.3 per cent of the LGOs responding to the questionnaire had
never implemented the BSC. This finding suggests that barriers to implementation are
important determinants of public sector BSC practice that warrant further
examination. When asked why their LGOs had not implemented the BSC,
respondents’ answers fell into two categories. The first comprised perceived barriers
already recognised in prior studies of both public and private sector BSC
implementations.