Kristianstad municipality has a strong focus on its strategic roadmap, vision, and Balanced scorecards. In this thesis, I have studied how Kristianstad municipality has implemented Balanced scorecards in 2006 and if 15 years later the process continues successfully. The main focus has been how Kristianstad municipality has formulated Balanced scorecards according to the four criteria that Kaplan and Norton describe and whether they have the same formulations in 2021. Does the wording have an impact on the result and are there institutional factors that can otherwise explain the outcome. The thesis contains an analysis with new institutionalist theory as an input, the method is a case study with a qualitative textual analysis. The material on which this essay analysis is based comes directly from Kristianstad municipality's reports on their work with Balanced scorecards. Kristianstad municipality's focus and values have been analyzed. The conclusion was that Kristianstad municipality has been successful in following the perspectives in the Balanced scorecards from start to 2021 and that there are other factors that affect that the indicators and goals in the annual report do not match. The formulation of the Balanced scorecards has not had any direct impact on results and indicators in the annual report. The disconnect is due to something other than the scorecards and is the basis for further research on that subject.