Research

As part of my MBS MIMAS degree, I developed and wrote a Business Case Study in the area of my choice.

As I come from a Theatre background, and have had significant non-profit experience, I wanted to look at a traditionally corporate model (the Balanced Scorecard) approach towards performance measurement and strategic planning.  I used the Cork Gay Community Development Project as my model.

I first conducted a literature review on management accounting, performance measurement and the various stages of development of the Balanced Scorecard.  I traced its origins as a measurement tool,

into its current–and valuable–role as an instrument for strategic planning in an organisation.  I then looked at various corporate and non-profit incarnations of the Balanced Scorecard, and the successes and criticisms in these instances.

After an interview with the CEO, where we reviewed my survey instruments and created a top-down analysis of the mission and vision statements, and periodic objectives he hoped to acheive, I met with each of the staff persons in the individual areas (Resource Centre, Youth Group, Health, Community Development) to see the disparity between their day-to-day work, the short-and long-term objectives, and the mission as a whole.

The project was very useful, in that there was sufficient need for a Balanced Scorecard-type instrument to better align the day-to-day work of the staff with the objectives and mission of the organisation.  Its usefulness as a communicative tool was echoed in the staff’s comments, while other’s were concerned (understandably so) at being held accountable for specific targets in an area that is heavily influenced by outside forces.

For my first piece of research, it was an excellent opportunity to work through literature reviews, research methodologies, data collection and analysis.  It also highlighted my interest in organisational planning, operations, and strategy.  I would like to thank Dave and the staff of the Cork Gay Community Development Project for their help in my research.

A copy of this case study, conducted through the Accounting, Finance, and Information Systems department at University College Cork, can be made available upon request.