This paper takes a novel approach to investigate functions ascribed to the Balanced Scorecard in local governments. First, we develop a measurement scale of balanced scorecard functions based on a literature review. Then, by combining qualitative interviews and quantitative data (based on 101 respondents) from four local governments in Sweden, we examine the measurement scale and put it to use. The results show that politicians, managers and accountants in local government recognize multiple functions, instrumental as well as symbolic. Based on the results, we generate propositions to be tested in future research.