Notably, Griffiths (2003) identified
problems with demonstrating causal relationships in public sector BSCs, suggesting
that the necessary “rearranging” of the BSC may not be straightforward in practice and
may impair its performance management potential. However, few studies have
examined how the “rearrangement” of the standard BSC model works in practice, and
whether the absence of clear financial goals presents a challenge for applying the BSC