“…From the literature review, the concepts, theories and relevant studies included applications of the balanced scorecard for strategic management and performance measurement in the health sector ( 6 ). Configuring the balanced scorecards was carried out for measuring health system performance: Hospital Management and the Balanced Scorecard for healthcare in China and Japan ( 7 ), Evidence from a 5-year evaluation in Afghanistan ( 8 ), Design of a balanced scorecard on non-profit organisations ( 9 – 11 ), Implementing a balanced scorecard in a not-for-profit organisation ( 5 , 11 ), Performance measurement in the hospitals by the balanced scorecard ( 5 , 13 ), Selecting hospital key performance indicators using the Analytic Hierarchy Process Technique ( 14 ), Identifying key performance indicators for holistic hospital management with a Modified DEMATEL Approach ( 15 ), Key performance indicators in hospital based on balanced scorecard model ( 16 , 17 ) and Application of the balanced scorecard for an academic medical centre in Taiwan: The effect of warning systems on improvement of hospital performance ( 18 ). The researcher could synthesise 16 key performance indicators (KPI) for hospitals covering the BSC in two dimensions, including financial and non-financial measurements, consisting of two perspectives: the financial perspective, customer perspective, internal process perspective and learning and growth perspective ( 19 ).…”