FALTHOLM, Ylva <br/><br/>
Business process re-engineering and balanced scorecard in swedish public sector organizations :  solutions for problems or problems for solutions? 

 - Philadelphia :  Routledge,  May 2010 
<br/><br/> This article analyzes and discusses the adoption and implementation of Business Process Re-Engineering (BPR) at a hospital and Balanced Scorecard (BSC) at a local government. At the hospital, BPR was adopted as a solution to problems, but became de-coupled from operations, and later used for legitimacy reasons. At the local government, without having identified clear problems, BSC was adopted as an attractive solution but became coupled, rather than de-coupled, to operations. Our study shows that de-coupling does not follow the path proposed by neo-institutional theory, and that legitimacy from popular management concepts can be obtained both by coupling and by de-coupling the concepts from operations