摘要：The aim of this study is to examine the impact of a corporate scorecard system inspired by the Balanced Scorecard (BSC) adopted in a public sector commercial entity in Australia. Based upon a case study on the Freemantle Port Authority, Western Australia this paper shows that although the policy to adopt the scorecard was legally imposed from outside, it has significant impacts on the organizational structure, operation as well as the overall performance of the organization. A main contribution of this paper is that it demonstrates that a coherent link between the polices and rules imposed from outside and strategies and performance measurement systems developed and used inside organization is a key factor in achieving expected outcomes of new managerial innovation practices.
