Balanced scorecard decomposition in teams sports federations

Authors

  • Igor Perechuda Faculty of Management and Social Communication,JagiellonianUniversity in Kraków, POLAND Author
  • Patrycja Gulak-Lipka Faculty of Economic Sciences and Management, NicolausCopernicusUniversity in Toruń , POLAND Author

DOI:

https://doi.org/10.7752/jpes.2020.s4332

Keywords:

Balanced scorecard, performance indicators, strategy, sport governance, performance management. JEL Codes: G30, M49, M10, M14

Abstract

In sports organizations, once adapted strategy needs to evolve along with the changes occurring in the sports market. The same applies to goals of the organization or sport discipline as well as indicators that help measure organization’s activities. Performance and overall effectiveness in sports is considered vital on many different levels and in different areas, thus the application of tools supporting various processes is highly recommended. Previous studies suggested and proved that BSC is suitable tool supporting management and strategic processes. This study presents piece of research performed on polish sports associations, focusing on team sports associations: soccer, basketball and volleyball. Data were collected by survey provided to top managers of sports federations in Poland. Methodology of the research was based on Likert scale in order to assess importance of key performance drivers and management areas in sports federations. The main goal of the research was to attain information about key areas which relate to organization’s strategy as well as to identify key performance measures that best help monitor progress of strategy implementation in sport organizations. The research was partially triangulated with management goals chosen by the federation. The study implies that key performance indicators should measure effectiveness, from the resources themselves to the value expected by the stakeholders and show if chosen key performance indicators can support main goals of the federations. In the same time balanced scorecard should include some sports discipline features and it means its implementation would differ between sports disciplines.

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Published

2020-08-31

Issue

Section

Original Article

How to Cite

Balanced scorecard decomposition in teams sports federations. (2020). Journal of Physical Education and Sport, 20(S4), 2431-2436. https://doi.org/10.7752/jpes.2020.s4332