Work

Lives in the balance: an analysis of the balanced scorecard (BSC) in healthcare organizations

Year: 2007

Type: article

Abstract: The balanced scorecard (BSC) has been a prominent innovation in strategic performance measurement systems.The health care sector has started to adopt this approach.There are many case studies of BSC applications and this paper reviews this literature to analyse the application of the BSC across this sector.In particular, we argue that the current applications do not tend to show the health of patients as central in the development of the BSC; the balance is tilted towards the financial not the health outcomes.BSCs are still in an evolutionary stage in health care settings and strategy mapping is not yet common.In reviewing the past applications, the paper shows a way forward for future developments of the scorecard in health settings.

Source: International Journal of Productivity and Performance Management

DOI: 10.1108/17410400810841209

Authors: Bruce Gurd, Tian Gao

Institutions: University of South Australia, Jinan Central Hospital

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Good health and well-being

Open Access status: green

OpenAlex ID: W1968019595

FWCI: 5.554

Cites: 37

Cited by: 131

Related to: 10