‘Balanced Scorecard’ as an operation-level strategic planning tool for service innovation

Luo, Chih‐Ming; Chang, Hung‐Fan

doi:10.1080/02642069.2011.574273

Cited by 16 publications

(10 citation statements)

References 14 publications

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“…In-depth discussions of the possibilities and controllability by middle managers in these subunits will ensure that top management understands the specific strategies of the business units as well as their limits of accountability. As an example, Luo et al (2012) explain how the use of strategy maps improved the BSC implementation in a medical service department. To ensure that the business unit strategies could contribute as much as possible to the corporate strategy, the middle managers were allowed to draft their own strategy map and BSC.…”

Section: Planningmentioning

confidence: 99%

Strategy maps: the essential link between the balanced scorecard and action

Lueg

2015

Journal of Business Strategy

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Purpose – The purpose of this paper is to show how the use of Strategy Maps substantially improves the implementation success of balanced scorecards (BSC). The BSC is supposed to translate strategy into action. Strategy maps support this by showing cause-and-effect chains. But what does this mean for strategy execution in practice? To achieve better BSC implementations, the author uncovers pitfalls and names the remedies. Design/methodology/approach – The author summarizes the most important findings from initially over 1,000 studies that have dealt with the BSC from 1992 to 2012. Findings – BSC implementations that use a sophisticated Strategy Map appear to be successful. Strategy maps foster a better understanding of the BSC among employees, create greater commitment and less resistance and are superior to the BSC itself in communicating how to achieve strategic goals. Also, strategy maps facilitate managers’ evaluation of the relevant environment. Nevertheless, the common measure bias is a usual pitfall: top managers have a tendency to use their own strategic targets as a yardstick for lower-level employees. Originality/value – This paper helps managers understand the most recent developments on strategy maps. In particular, the author highlights that causalities do not exist in organizations in the same way as there are “laws” in physics. Instead, organizations need to customize their BSC to their way of doing business.

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Section: Planningmentioning

confidence: 99%

Strategy maps: the essential link between the balanced scorecard and action

Lueg

2015

Journal of Business Strategy

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“…PMSs effectiveness as a driver of positive organizational performance has been measured both in terms of process improvement and innovation (Luo et al, 2012), and increasing of final results.…”

Section: Measure Of the Outcomementioning

confidence: 99%

The efficacy of performance management system in healthcare. A literature review and research perspectives

Mariani¹,

Tieghi²,

Gigli³

2016

Management Control

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The aim of this paper is to assess and systemize the antecedents of Performance Management Systems (PMSs) effectiveness, highlighting under which conditions, PMSs are able to produce the expected results in healthcare organizations. Through a literature review by keywords research of the papers on PMSs effectiveness in healthcare, the condition affecting PMSs effectiveness have been summarized. Such conditions refers to PMSs' architectural elements, organizational context, and implementation approach. Their impact on PMSs effectiveness is measured in terms of their ability in orienting behaviours, and in terms of organizational performance improvement. The results of this literature review highlight how public policies can be implemented with the aim improve the effectiveness of PMS in healthcare through the promotion of both a culture of evaluation among caregivers, and the acceptance of PMS at individual organization level, as well as through the reduction of the knowing-doing gap between management scientists and healthcare professionals.

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“…As a result of the prediction of nursing care hours (system, type of hospital, and geographic location), it is found that patient and nursing care hours are significantly related to the clinical data. Luo et al (2012) however, proposed a model for BSC implementation for service innovation. The study is designed for a medical service department and the implementation is based on an operation-level strategic planning tool while they studied internal medicine ward, surgery ward, gynecology ward, and pediatrics ward in a district hospital.…”

Section: Medical and Healthcarementioning

confidence: 99%