Purpose - The purpose of this study is to investigate how the BSC is used to measure performance by the provider and the users in a municipality. Furthermore, the purpose is also to examine the different views of providers and users of BSC in different departments.

Design/methodology/approach – The research on the use of the BSC is based on a single case study in Kristianstad municipality. The case study was performed on three different administrations, culture and recreation, children and education, and care which are representing users of the BSC. The case study was also performed in the city management which presented the provider of the scorecard. Afterwards, the results of the case study have been analyzed from an institutional perspective.

Findings - In this case study, it is concluded that the BSC is a useful tool for performance measurement in the municipality of Kristianstad. The providers and users of the scorecard are viewed differently as a performance tool.

Research limitations – Due to a small sample size, it is difficult to generalize the results of this single case study. Future research could expand this study by a quantitative study based on a survey including all Swedish municipalities. Another proposal can be comparative case studies of different municipalities.

Practical implications – This thesis shows how the BSC is used for performance measurement and how it is viewed from the providers and users. Using the results of this study, managers can use the scorecard in a more efficient way.

Originality/value – This single case study examines the use of BSC in Krisitanstad municipality as there have been relatively few studies in this area. With the collection of the empirical evidence we have contributed with literature in this area.