Purpose New public management reforms have allocated a central place within public organisations to performance measurement. The balanced scorecard (BSC) is one of the models adapted and promoted for use in that setting. After more than 30 years of practice, this study reviews the leading literature published on the BSC for government entities and considers how it has been developed, the main insights gained and what could be investigated further. Design/methodology/approach A literature review procedure inspired by a structured literature review process was conducted using the Scopus and Web of Science databases. Findings Our research approach allowed us to obtain 39 articles published in 26 journals, showing a steady interest over the period from 1999 to 2022. These studies mainly adopt a case study approach with a practical orientation. With diverse situations reported, ranging from more beneficial situations to ones involving greater difficulties, this study calls for future researchers to investigate not only the implementation and use issues of the BSC but also its continuing use over time and the course that its application may take. Additionally, future researchers should not ignore the political and social issues concerning its implementation and use. We also observe that qualitative approaches are likely to remain valuable research designs for pursuing our research suggestions. Originality/value This study offers a comprehensive review of the use of the BSC for government entities, connecting the results and considerations to further research with reflections on NPM.

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Balanced scorecard,BSC,Public sector,Government,Local government

• Economia e Gestão - Ciências Sociais