Despite considerable progress in understanding the adoption and practice of the Balanced Scorecard (BSC) as a performance management tool in government organisations, how a well‐designed BSC can become a sustainable organisational practice remains under explored and of central importance. Through a qualitative field study carried out within a government agency (Alpha), this paper demonstrates that Alpha's senior management implemented a BSC framework because they believed it would benefit the agency to realise its broader organisational and socio‐economic goals, namely sustainable organisational efficiency and social status. We conclude that an organisation's performance management systems can travel across internal organisational boundaries over time and could be assimilated by organisational actors to become a sustained internal control mechanism in a complex socio‐political setting.

中文翻译：

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政府机构中平衡计分卡的实施和调整

尽管在理解平衡计分卡（BSC）作为政府组织绩效管理工具的采用和实践方面取得了长足的进步，但是，精心设计的BSC如何才能成为可持续的组织实践仍在探索中，并且具有至关重要的意义。通过在政府机构（Alpha）中进行的定性实地研究，本文证明了Alpha的高级管理层实施了BSC框架，因为他们认为这将使该机构受益，以实现其更广泛的组织和社会经济目标，即可持续的组织效率和社会地位。我们得出结论，一个组织