Abstract:
Balanced Scorecard is a strategy management system that helps managers to translate organization strategy into operational objectives and implementation. The general objective of the research is to assess the practice & identify the challenges of balanced scorecard building & its implementation in KKSCA as change, communication and strategic management tool. The Five point Likert scales Questionnaire (n=216) and interview were the primary technique used to gather data and were analyzed using the Statistical Package for Social Sciences (SPSS) software version 25. Also, descriptive statistics (frequencies) was used and presented in the form of table. On the data presentation, the top management commitment, six steps of building BSC and three steps of implementing BSC are comprehensively reviewed. About 41.5% portion has more than nine years of experience having potentially stable workforce, while majority (90.7%) hold officer-level positions. Logistic regression analysis revealed that all predictors significantly influenced the outcome (p < .01), with the strongest effects observed for implementing evaluation (B = 2.450, Exp(B) = 11.589, 95% CI [4.182, 32.115]) and strategic initiatives (B = 2.418, Exp(B) = 11.223, 95% CI [3.836, 32.833]). Motivation and leadership (Exp(B) = 5.954), strategic mapping (Exp(B) = 6.601), and strategic objective setting (Exp(B) = 6.511) were also strong predictors, indicating their critical role in enhancing organizational performance. Currently there are some limitations in the woreda which hinders the practice of BSC implementation such as shortage of BSC experts, information technology expertise, poor commitment, shortage infrastructures, resistance to change, lack of training, resource constraint and data management issues. The current study recommended acquiring the desired outcome as it is expected, commitment of the management and employees, automating the system with information communication expertise, continuous professional development and training. So, the result of this investigation will contribute to solve problems related to the implementation of the BSC in other public organization
