Let's bring balance to health care

Fitzpatrick, Melissa A.

doi:10.1097/00006247-200203000-00016

Cited by 8 publications

(4 citation statements)

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“…Consequently, the cause‐and‐effect relationships, which Kaplan and Norton (1996b) define between the perspectives, were replaced by a balance where none of the four perspectives was considered more important than the others. The same result has been found in other studies about healthcare (Aidemark, 2001b; Kalagnanam, 2003; Fitzpatrick, 2002).…”

Section: Resultssupporting

confidence: 90%

The balanced scorecard equates interests in healthcare organizations

Funck

2007

Journal of Accounting &Amp; Organizational Change

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PurposeThis paper investigates how the balanced scorecard (BSC) has been translated to fit the public healthcare environment. The paper discusses how the context, consisting of politicians, administrators, and medical professionals has influenced the design and function of the BSC.Design/methodology/approachA qualitative case study approach involving semi‐structured interviews were conducted with key informants on the political, administrative, and medical professional levels of a Swedish county council.FindingsThe study indicates that different interests are made visible within the perspectives of the BSC without giving priority to one interest over another. Thus, the BSC plays an important role in the formation of an equal relationship between organizational interests.Originality/valueThis paper contributes to the accounting change literature by identifying a function of the BSC that has not been observed previously within the public healthcare context.

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Section: Resultssupporting

confidence: 90%

The balanced scorecard equates interests in healthcare organizations

Funck

2007

Journal of Accounting &Amp; Organizational Change

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“…In some studies a BSC has been presented where the different perspectives are given different weight (Heberer, 1998; and Biro et al, 2003). In other studies the authors have noticed how the hierarchy between the perspectives has been replaced by a balance, where all the perspectives in the health care organisations using the BSC have been given the same weight (Aidemark, 2001; Fitzpatrick, 2002; and Kalagnanam, 2003).…”

Section: Theoretical Reference Framementioning

confidence: 99%

Measurement and Health Care Management

Aidemark

Funck

2009

Financ Acc Manag

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Over recent decades many health care organisations have ‘modernised’ their management accounting systems by using the balanced scorecard (BSC). However, public health care involves multi‐dimensional goals and resolving conflicts of interest. The question is whether a management control system based on measurements is suitable in a health care context. Light can be shed on this question using a study of the application of a BSC over a ten‐year period at Högland Hospital. The study shows that the BSC and measurements of output and behaviour became a way of approaching unanswered questions about processes and quality development. Medical professionals with management responsibility, in co‐operation with medical professionals responsible for different specialities, determined measures and targets and the measurements were integrated into activity processes and affected activities.

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“…Identifying features of successful implementations is therefore important. In heath care, much of the literature relates to how to apply BSC successfully (for example, Chow et al, 1998;Stewart and Bestor, 2000;Pink et al 2001;Oliveira, 2001;Fitzpatrick, 2002;Shutt, 2003;Tarantino, 2003;Radnor and Lovell, 2003a, b). Less common are surveys about applying BSC in health care.…”

Section: Introductionmentioning

confidence: 99%

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

Gurd

Tian

2007

Int J Productivity & Perf Mgmt

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Purpose -The purpose of this paper is to show how the balanced scorecard (BSC) has been a prominent innovation in strategic performance measurement systems. The health care sector has started to adopt this approach. Design/methodology/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, it is argued that the current applications do not tend to show the health of patients as being 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. Findings -The paper has drawn together and analysed the published cases of BSC in health care. It is possible that some excellent examples of BSC in health care are not yet published or have been missed by this research approach. This analysis was limited by using information from papers which sometimes were very limited. A future research project could investigate the characteristics of unsuccessful implementations -ineffective and short-lived. It is suggested that a more comprehensive view would come from a cross-national survey of best practice use of the BSC in health care; an interesting project for future research. Originality/value -In reviewing the past applications, the paper shows a way forward for future developments of the scorecard in health settings.

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Let's bring balance to health care

Cited by 8 publications

References 0 publications

The balanced scorecard equates interests in healthcare organizations

The balanced scorecard equates interests in healthcare organizations

Measurement and Health Care Management

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

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