Balanced scorecard as an implementation tool of strategic management approach in local governments

One of the indicators that determine the development level of countries is their citizens' life quality and satisfaction. In this regard, local governments' strategies, strategy success is an important factor. The aim of this study is to present a balanced scorecard model proposal to prove the applicability of the balanced scorecard as an implementation tool of strategic management approach in metropolitan municipalities, which is one of the most important actors of the local government and to develop a software based on the model that performs instant measurement, evaluation and reporting. For this purpose, strategic management, elements, process and the situation in the local governments were examined in detail. In addition, balanced scorecard, strategy map, perspectives, functions, benefits and practices in public institutions were elaborated. It is a basic research, which was collected validity and reliability information by content analysis and deductive method. The conceptual framework was determined by scanning the domestic and abroad academic and scientific studies with the keywords "strategic management", "strategic planning", local governments" and "balanced scorecard". In addition, Turkey tenth development plan, strategic plans of 30 metropolitan municipalities, performance programs, activity reports, corporate financial status and forecast reports were analyzed. Then, all necessary components were determined by the accumulation of knowledge obtained from the analysis of all available and electronic sources, and strategy amp and balanced scorecard model froe metropolitan municipalities was established. As a result, "Balanced Scorecard Model" which eliminates the inconsistencies between the strategic plans and other programs and reports of metropolitan municipalities, focuses on sustainable progress, development and success, contains objectives covering all duties and responsibilities, transforms mission, vision and strategies in to balanced, consistent and measurable indicators and continuously improves itself was prepared and presented. In addition, software, that, municipalities would benefit from when implementing the model, was developed.