Formulation and Validation of a Performance Measurement Model in Governmental Organizations Using the Balanced Scorecard (A Mixed-Methods Approach)
Keywords:
Performance Measurement, Balanced Scorecard, Governmental Organizations, Financial Dimension.Abstract
The main objective of this study is to formulate and validate a performance measurement model in governmental organizations using the balanced scorecard (a mixed-methods approach). This research employed a mixed-methods design and was conducted in two qualitative and quantitative phases. In the qualitative phase, data were collected through semi-structured interviews and analyzed using thematic analysis. In the quantitative phase, data were gathered through a researcher-made questionnaire and analyzed using structural equation modeling. The statistical population in the qualitative section included academic experts and executive managers in several governmental organizations, from which 14 participants were selected through purposive sampling and theoretical saturation. The statistical population in the quantitative section consisted of employees from selected governmental organizations and institutions, of whom 400 individuals were chosen using simple random sampling. The findings of the qualitative phase produced a thematic network of the research model, including seven organizing themes and 64 basic themes. The results indicate that localization of the balanced scorecard and the definition of indicators consistent with the mission, objectives, structure, and culture of Iran’s public sector have a significant effect on improving transparency, accountability, service quality, and strategic planning in these organizations. Establishing this framework, in addition to measuring financial performance, also encompasses internal processes, stakeholder satisfaction, and the enhancement of organizational learning and growth, thereby enabling better resource allocation and data-driven decision-making for managers. Moreover, challenges such as organizational resistance, weak technological infrastructures, and insufficient training were identified as obstacles to full implementation, for which practical solutions were proposed. In the quantitative section, the path analysis of the model was examined and confirmed.
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Copyright (c) 2026 Jafar Heidarian (Author); Gholamreza Farsadamanollahi; Mohammad Ali Bidari (Author)
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