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

Gurd, Bruce; Tian, Guangdong

doi:10.1108/17410400810841209

Cited by 91 publications

(91 citation statements)

References 20 publications

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“…Table 1 illustrates the general vision of the public health system in Brazil (SUS) and the strategic objectives for each BSC perspective, as derived from some literature references [31]–[36].…”

Section: Methodsmentioning

confidence: 99%

Inter-Regional Performance of the Public Health System in a High-Inequality Country

Gramani

2014

PLoS ONE

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Previous cross-country studies have revealed a relationship between health and socio-economic factors. However, multinational studies that use aggregate figures could obfuscate the actual situation in each individual region, or even in each individual federal unit, mainly in a developing country that spans a continent and has large socioeconomic inequalities. We conducted a within-country study, in Brazil, of health system performance that examined data in the four perspectives that most strongly affect the performance of public health systems: financial, customer, internal processes and learning&growth. After estimating the interregional health system performance from each perspective, we identified the determinants of inefficiency (i.e., the factors that have the greatest potential for improvement in each region). The results showed that the major determinants of inefficiency in the less efficient regions (N and NE) are concentrated in the perspective of learning&growth (the number of health professionals and the number of graduates with a health-related undergraduate degree) and, in the regions with the best performance (S and SE) the major determinants of inefficiency are concentrated in the financial perspective (spending on health care and the amount paid for hospitalization).

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Section: Methodsmentioning

confidence: 99%

Inter-Regional Performance of the Public Health System in a High-Inequality Country

Gramani

2014

PLoS ONE

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“…The balanced scorecard (BSC) has been and still is a prominent innovation in strategic performance measurement systems (Gurd and Gao, 2007). Considering the four mentioned strategic axes, in this paper we will adapt the BSC for economic entities to the specific of the non-profit organizations which are involved in education.…”

Section: A Bsc Analysis: For-profit Entities Versus Non-profit Organimentioning

confidence: 99%

A Managerial Perspective on the Use of the Balanced Scorecard for Non-Profit Organizations in Educational Field

Gabriel¹,

Dicu²,

Mardiros³

et al. 2017

rrem

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Abstract:The performance and its monitoring is an objective for both economic entities and non-profit organizations (NPOs) that do not pursue the profit, but the engagement in certain social activities. One of the most known instruments used for this purpose is Kaplan and Norton's Balanced scorecard (BSC). In this paper we intend to adapt the classical BSC model in non-profit organizations which activate in educational field. The starting point of our research is represented by an analysis of the literature which contains BSC approaches for different types of NPOs. We consider a number of 22 papers and books in which there can be found aspects, different points of view and objectives, regarding BSC structure for NPOs. Forward we started with the BSC classical structure, reorganizing the four axes and proposing specific indicators and metrics for each of them. More than that, we proposed a hierarchy model for the chosen indicators. At its base, a good knowledge of the particularities of the NPOs for which the BSC was created is mandatory. In respect of, 41 indicators were identified for our model, out of which 10 for the customer axis, 6 for internal processes axis, 14 for financial axis and finally, 11 for innovation and growth axis. Certainly, creating a BSC for NPOs is subjected to potential limits related, on one way, to the organization's capacity/incapacity to obtain non-economic founds and, on the other way, to the ability of the top management to correlate its activity with the operational levels.

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“…By the time the report was produced the information was often outdated and new measurements had to take place (c.f. Gurd and Gao, 2008).…”

Section: What Are the Main Issues With Measuring And Reporting Operatmentioning

confidence: 99%

“…Kennerley and Neely's review of the literature (2003) showed evidence that organisations implementing 'integrated balanced performance management systems' outperform others that do not. Gurd and Gao (2008), in their review of strategic performance measurement systems within healthcare, found diverse forms of the BSC with varying measures being used. The Balanced Scorecard (Kaplan and Norton, 2001;1996;1992), the SMART (Strategic Measurement Analysis and Reporting Technique) system and its embodiment, the performance pyramid (Lynch and Cross, 1991) and the Integrated Dynamic Performance Measurement System (Ghalayini et al, 1997) connect operational performance with the strategic goals of the organisation.…”

Section: Introductionmentioning

confidence: 99%

Healthcare capacity measurement

Bamford

Chatziaslan

2009

International Journal of Productivity and Performance Management

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

Cited by 91 publications

References 20 publications

Inter-Regional Performance of the Public Health System in a High-Inequality Country

Inter-Regional Performance of the Public Health System in a High-Inequality Country

A Managerial Perspective on the Use of the Balanced Scorecard for Non-Profit Organizations in Educational Field

Healthcare capacity measurement

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