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and potential “window dressing” actions, are exposed grounded on the institutional theory as well. Based on the above discussion, we conclude that the balanced scorecard is regarded as an institutional practice in its application within public sector by providing guidance towards social behaviour. Nevertheless, some limitations are still to be discussed. Although BSC is likely to link employees’ motivation with performance, there is no empirical data to suggest the association. Further research should be undertaken to exam the effects of BSC on individual’sbehaviours, motivation and performance. Moreover, most temporarystudies on BSC implementation in public sector are analysedwithin developed countries.However, little knowledge of such MA practice in public sector in emerging economies is involved. Future studies can be conducted to explore whether adoption of BSC framework in public sector in emerging economies would improve organisational effectiveness.

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