Reforming government agencies internationally: is there a role for the balanced scorecard?

According to its proponents, the Balanced Scorecard has the ability to improve performance and enhance accountability. After discussing domestic and foreign use of the Balanced Scorecard in government agencies in developed countries, this article explores the applicability of the model to government organizations in developing countries. Although an advanced method such as the BSC may be able to facilitate improvement, implementation of the method by countries facing so many concurrent challenges would be difficult due to a lack of resources, politicization of public administration, and corruption. Keywords: Balanced Scorecard, public agencies, development, organizational development