70 % of all implementations of Balanced Scorecard fail. In this essay, we look into which difficulties that exist when implementing a Balanced Scorecard. We have chosen the general hospital of Ängelholm for our case and we have made qualitative interviews with key persons in the organization to explain these difficulties. The most difficult problem the hospital faced was to make the employees motivated for the change.

It is important that the management is encouraging and is taking an active interest in the implementation as well as experience, patience and having a long term focus. If the organization would have been allowed to work with the implementation of the Balanced Scorecard for several periods of time, maybe the outcome had been different.

The dissertation is written in Swedish.