ISSN (Print): 2374-1953

ISSN (Online): 2374-1988


Editor-in-chief: Sergii Kavun

Currrent Issue: Volume 3, Number 1, 2015


Application of IS-Balanced Scorecard in Performance Measurement of e-Government Services in Kenya

1School of Computing and Informatics, University of Nairobi, Nairobi, Kenya

American Journal of Information Systems. 2015, 3(1), 1-14
doi: 10.12691/ajis-3-1-1
Copyright © 2015 Science and Education Publishing

Cite this paper:
Grace Leah AKINYI, Christopher A. MOTURI. Application of IS-Balanced Scorecard in Performance Measurement of e-Government Services in Kenya. American Journal of Information Systems. 2015; 3(1):1-14. doi: 10.12691/ajis-3-1-1.

Correspondence to: Grace  Leah AKINYI, School of Computing and Informatics, University of Nairobi, Nairobi, Kenya. Email:


This research applied the Balanced Scorecard concept to audit performance of e-Government services at Kenya Revenue Authority. An analysis was made on how KRA developed performance measurement data. A systematic study of the existing performance tools was carried out in establishing the basis for conceptualizing the Information Systems Balanced Scorecard. Various dimensions of e-Government services were measured and a tool was proposed that would assess the quality dimensions of the e-Government services from a management perspective. The proposed tool was validated using i-Tax service of KRA. We list the indicators and metrics to be used to measure the performance of e-Government services. This research suggests an adoption of an IS-BSC which measures and evaluates e-Government services from four perspectives: business value, user orientation, internal process and future readiness. The research concludes with recommendations to help governments develop a performance measurement mechanism to assess the impact of investing in e-Government. Considering that performance measurement is a prerequisite to e-Government efforts to audit services and assure citizen of government’s accountability, the findings will be beneficial to ministries adopting e-Government initiatives as they will gain an understanding about the mixed method of using metrics in IT governance balanced scorecard.



[1]  Kaplan, R., &Norton, D. P., “The balanced scorecard: measures that drive performance,” Harvard Business Review 70(1). 71-79. 1992.
[2]  Republic of Kenya, E-government strategy: The strategic framework, administrative structure, training Requirements and standardization framework, Nairobi, Government Printer, 2014.
[3]  Vision 2030Kenya - 2014.
[4]  Waema T. M.,“A Conceptual Framework for Assessing the Effects of E-Government on Governance,” Proceedings of The 1st International Conference in Computer Science and IT, Nairobi, 98-103. 2007.
[5] 2014.
Show More References
[6]  Bouckaert, G., Halligan, J.,Managing Performance: International Comparisons, Routledge, Abingdon. 2008.
[7]  Halligan, J., & Bouckaert, G. “Performance governance: from ideal type to practice”, paper presented at the Conference of the International Research Society for Public Management, Dublin, 11-13, April, 2011.
[8]  Van Dooren, W., Bouckaert, G., Halligan, J., Performance Management in the Public Sector, Routledge, Abingdon, 2010.
[9]  Rhodes, M., L., Biondi, L., Gomes, R., Melo, A. I., Ohemeng, F., Perez-Lopez, G., Rossi, A., & Sutiyono, W., “Current state of public sector performance management in seven selected countries,” International Journal of Productivity and Performance Management, 61( 3), 235-271. 2012.
[10]  UNDESA, “From E-government to E-inclusion. UN global E-government readiness report,”New York: United Nations publication, 2005.
[11]  Schuppan, T., “E-Government in developing countries: Experiences from sub-Saharan Africa,” Government Information Quarterly, 26, 118-127. 2009.
[12]  Lawson-Body, A., Mukankusi, L., & Miller, G., “An adaptation of the Balanced Scorecard for e-Government service delivery: a content analysis,” Journal of Service Science, 1(1), 75-82. 2011.
[13]  Al-Hujran, O., Al-dalahmeh, M., &Aloudat, A., “The Role of National Culture on Citizen Adoption of e-Government Services: An Empirical Study,” Electronic Journal of e-Government, 9(2): 93-106. 2012.
[14]  UNESCO, E-Government Toolkit for Developing Countries, 4(2), 2005.
[15]  Scheer, A.W., Abolhassan, F., Jost, W. & Kirchmer, M., Business Process Excellence , ARIS in Practice, Berlin : Springer, 2002.
[16]  Seel, C. & Thomas, O., “Process Performance Measurement for E-Government: A Case Scenario from the German Ministerial Administration,” Systemics, Cybernetics and Informatics, 5 (3). 2012.
[17]  Afriliana, N., &Gaol, F. L., “Performance Measurement of Higher Education Information System Using IT Balanced Scorecard. In Intelligent Information and Database Systems,” Springer International Publishing, 412-421, 2014.
[18]  Alhyari, S., Alazab, M., Venkatraman, S., Alazab, M., &Alazab, A., “Performance evaluation of e-government services using balanced scorecard: An empirical study in Jordan. Benchmarking:,” An International Journal, 20(4). 512-536.2013.
[19]  Ying, J., “The application of BSC in China’s e-government performance evaluation,” In Symposium on Reform and Transition in Public Administration Theory and Practice in Greater China, Brown University, 1-4. June. 2010.
[20]  Jairak & Praneetpolgrang, 2013.
[21]  Berghout, E., & Tan, C. W., “Understanding the impact of business cases on IT investment decisions: An analysis of municipal e-government projects,” Information & Management, 50(7), 489-506. 2013.
[22]  Barbosa, A. F., Pozzebon, M., &Diniz, E. H., “Rethinking E-Government Performance Assessment From A Citizen Perspective,” Public Administration, 91(3), 744-762. 2013.
[23]  Delone, W. H., “The DeLone and McLean model of information systems success: a ten-year update,” Journal of management information systems, 19(4), 9-30. 2003.
[24]  Juiz, C., Guerrero, C., &Lera, I., “Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks,” Open Journal of Accounting, 2014.
[25]  Huang, C. D., & Hu, Q., “Integrating web services with competitive strategies: the balanced scorecard approach,” Communications of the AIS, 13(6), 57-80. 2004.
[26]  Nfuka, N., &Rusu, L., “Critical Success Framework for Implementing Effective IT Governance in Tanzanian Public Sector Organizations,” Journal of Global Information Technology Management, 16(3), 53-77. 2013.
[27]  Venkatraman, S., &Alazab, M., Quality Approaches for Performance Measurement in Jordanian E-Government Services. IT in the Public Sphere: Applications in Administration, Government, Politics, and Planning, 99-119. 2014.
[28]  Martinsons, M., Davison, R., &Tse, D., The balanced scorecard: a foundation for the strategic management of information systems. Decision support systems, 25(1), 71-88. 1999.
[29]  Palmius, J., “Criteria for measuring and comparing information systems. In 30th Information Systems Research Seminar in Scandinavia .IRIS (30). 2007.
[30]  Mugenda, O. M., & Mugenda, A. G. Research methods. Quantitative and qualitative approaches. Nairobi. Acts Press. 2003.
[31]  Kothari, C. R. Research methodology. Methods and techniques. New Delhi. New AgeInternational (P) Limited Publishers. 2004.
[32]  Matavire, R., Chigona, W., Roode, D, Sewchurran, E, Davids, Z, Mukudu, A., &Boamah-Abu, C., “Challenges of eGovernment Project Implementation in a South African Context,” The Electronic Journal Information Systems Evaluation, 13(2), 153-164. (2010).
[33]  Thompson, K. R., &Mathys, N. J., “It's time to add the employee dimension to the balanced scorecard,” Organizational Dynamics, 42(2), 135-144. 2013.
[34]  Banker, R. D., Chang, H., Janakiraman, S. N., &Konstans, C., “A balanced scorecard analysis of performance metrics,” European Journal of Operational Research, 154(2), 423-436. 2004b.
[35]  Banker, R.D., Chang, H., Pizzini, M.J., “The balanced scorecard: judgmental effects of performance measures linked to strategy,” The Accounting Review, 79(1), 1-23. 2004a.
[36]  Kaplan, R.S., & Norton, D.P., “Using the balanced scorecard as a strategic management system,” Harvard Business Review, 74(1). 75-85. 1996.
[37]  Sinha, A., “Balanced Scorecard: A Strategic Management Tool,” Vidyasagar University Journal of Commerce, 11. 2006.
[38]  Gueorguiev, I., “Balanced Scorecard Based Management Information System – A Potential for Public Monitoring and Good Governance Advancement,” The Electronic Journal of e-Government, 3(1), 29-38. 2005.
[39]  Grembergen, W., Saull, R. &Haes, S. D., “Linking the IT Balanced Scorecard to the Business Obectives at a Major Canadian Financial Group,” Journal of Information Technology Cases and Applications, 2003.
Show Less References