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

International Journal of Productivity and Performance Management

Volumn 57, Issue 1, 2007, Pages 6-21

  Gurd, Bruce ^a   Gao, Tian ^a  

^a UNIVERSITY OF SOUTH AUSTRALIA   (Australia)

Author keywords

Balanced scorecard; Health services

Indexed keywords

EID: 37749051158     PISSN: 17410401     EISSN: None     Source Type: Journal    
DOI: 10.1108/17410400810841209     Document Type: Article

References (55)

1. Aidemark, L.G. (2001), “The meaning of balanced scorecards in the health care organizations”, Financial Accountability & Management, Vol. 17 No. 1, pp. 23-40.
2. Atchison, T. and Bujak, J.S. (2001), Leading Transformational Change: The Physician-Executive Partnership, Health Administration Press, Chicago, IL.
3. Balanced Scorecard Collaborative, Inc (2002), “Using the balanced scorecard to build a strategy-focused healthcare organization”, available at: http://azflexprogram.publichealth.arizona.edu/Docs/PowerPoint/KateO'Brien.ppt (accessed 4 May 2005).
4. Blendon, R.J., Kim, M. and Benson, J.M. (2001), “The public versus the World Health Organization on health system performance”, Health Affairs, Vol. 20 No. 3, pp. 10-20.
5. Brignall, S. (2002), “The unbalanced scorecard: a social and environmental critique”, Proceedings of the Performance Measurement Association Conference, The Performance Measure Association, Boston, MA.
6. Chan, Y.-C.L. and Ho, S.J.K. (2000), “Performance measurement and the use of balanced scorecard in Canadian hospitals”, Advances in Management Accounting, Vol. 19, pp. 145-69.
7. Chow, C.W., Ganulin, D., Teknika, O., Haddad, K. and Williamson, J. (1998), “The balanced scorecard: a potent tool for energizing and focusing healthcare organization management”, Journal of Healthcare Management, Vol. 43 No. 3, pp. 263-80.
8. Curtwright, J.W., Stolp-Smith, S.C. and Edell, E.S. (2000), “Strategic performance management: development of a performance measurement system at the Mayo Clinic”, Journal of Healthcare Management, Vol. 45 No. 1, pp. 58-68.
9. Edenius, M. and Hasselbladh, H. (2002), “The balanced scorecard as an intellectual technology”, Organization, Vol. 9 No. 2, pp. 249-73.
10. Fitzpatrick, M.A. (2002), “Let's bring balance to health care”, Nursing Management, Vol. 33 No. 3, pp. 35-7.
11. Frigo, M. and Krumwiede, K.R. (1999), “1998 CMG Survey on Performance Management”, Cost Management Update, Vol. 94, pp. S1-4.
12. Gumbus, A., Lyons, B. and Bellhouse, D.E. (2002), “Journey to destination 2005”, Strategic Finance, Vol. 84 No. 2, pp. 46-50.
13. Healthcare Commission (2004), “Performance ratings”, available at: http://ratings2004.healthcarecommission.org.uk (accessed 29 April 2005).
14. Hermann, R.C., Regner, J.L., Erikson, P. and Yang, D. (2000), “Developing a quality management system for behavioural health care: the Cambridge Health Alliance experience”, Harvard Review of Psychiatry, Vol. 8 No. 5, pp. 251-60.
15. Hoque, Z. and James, W. (2000), “Linking balanced scorecard measures to size and market factors: impact on organizational performance”, Journal of Management Accounting Research, Vol. 12, pp. 1-17.
16. Hospitals Monitoring Directorate (2000), Balanced Scorecard Performance Indicators for New Zealand Public Hospital and Health Services: Overview and Definitions, Ministry of Health of New Zealand, October, available at: www.scdhb.co.nz/downloads/BSC%20Overview%20%20Definitions.doc (accessed 2 May 2005).
17. Huang, S.-H., Chang, W.Y. and Yang, M.C. (2004), “Using a balanced scorecard to improve the performance of an emergency department”, Nursing Economics, Vol. 22 No. 3, pp. 140-6.
18. Inamdar, N. and Kaplan, R.S. (2002), “Applying the balanced scorecard in healthcare provider organisations”, Journal of Healthcare Management, Vol. 47 No. 3, pp. 179-95.
19. Kaplan, R.S. and Norton, D.P. (1992), “The balanced scorecard-measures that drive performance”, Harvard Business Review, January-February, pp. 71-9.
20. Kaplan, R. and Norton, D.P. (1996), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston, MA.
21. Kaplan, R. and Norton, D.P. (2001), The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press, Boston, MA.
22. Kaplan, R.S. and Norton, D.P. (2004), Strategy Maps, Harvard Business School Press, Boston, MA.
23. Kershaw, R. and Kershaw, S. (2001), “Developing a balanced scorecard to implement strategy at St Elsewhere Hospital”, Management Accounting Quarterly, Vol. 2 No. 2, pp. 28-35.
24. Kollberg, B. and Elg, M. (2004), “Exploring the use of balanced scorecards in Swedish health care organizations”, 7th International QMOD Conference Monterrey, Mexico, 4-6 August, available at: www.ikp.liu.se/q/student/ledarskap/KollbergElg.pdf (accessed 15 April 2005).
25. Lawrie, L. and Cobbold, I. (2004), Development of the 3rd Generation Balanced Scorecard, 2GC Active Management, available at: www.2gc.co.uk/pdf/2GC-W0412.pdf, (accessed 24 April, 2005).
26. Malmi, T. (2001), “Balanced scorecards in Finnish companies: a research note”, Management Accounting Research, Vol. 12 No. 2, pp. 207-20.
27. Marr, B. and Adams, C. (2004), “The balanced scorecard and intangible assets: similar ideas, unaligned concepts”, Measuring Business Excellence, Vol. 8 No. 3, pp. 18-27.
28. Meliones, J.N., Ballard, R., Liekweg, R. and Burton, W. (2001), “No mission, no margin: it's that simple”, Journal of Health Care Finance, Vol. 27 No. 3, pp. 21-9.
29. Miyake, D. (2002), “Beyond the numbers”, Intelligent Enterprise, available at: www.intelligententerprise.com/020726/512feat1_1.jhtml (accessed 26 May 2005).
30. Mohan, J. (2004), “Monitoring quality through a balanced scorecard”, available at: www.ehealth.org.my/article_a.asp?id=84 (accessed 24 April 2004).
31. Morisawa, T. (2002), “Building performance measurement systems with the balanced scorecard approach”, NRI Papers, No. 45, pp. 1-15.
32. Neely, A. and Bourne, M. (2000), “Why measurement initiatives fail”, Measuring Business Excellence, Vol. 4 No. 4, pp. 3-6.
33. Niven, P.R. (2003), Balanced Scorecard Step-by-Step for Government and Non-profit Agencies, John Wiley, Hoboken, NJ.
34. Oliveira, J. (2001), “The balanced scorecard: an integrative approach to performance evaluation”, Healthcare Financial Management, Vol. 55 No. 5, pp. 42-6.
35. Olve, N., Roy, J. and Wetter, M. (2000), Performance Driver: A Practical Guide to Using the Balanced Scorecard, John Wiley, Chichester.
36. Pieper, S.H. (2005), “Reading the right signals: how to strategically manage with scorecards”, Healthcare Executive, Vol. 20 No. 3, pp. 9-14.
37. Pink, G.H., McKillop, I., Schraa, E.G., Preyra, C., Montgomery, C. and Baker, G.R. (2001), “Creating a balanced scorecard for a hospital system”, Journal of Health Care Finance, Vol. 27 No. 3, p. 1.
38. Queensland Health (2002), “Business planning framework: nursing resources”, Resource Manual, available at: www.health.qld.gov.au/nursing/docs/11318.pdf (accessed 20 April 2005).
39. Radnor, Z. and Lovell, B. (2003a), “Defining, justifying and implementing the balanced scorecard in the National Health Service”, International Journal of Medical Marketing, Vol. 3 No. 3, pp. 174-83.
40. Radnor, Z. and Lovell, B. (2003b), “Success factors for implementation of the balanced scorecard in a NHS multi-agency setting”, International Journal of Health Care Quality Assurance, Vol. 16 No. 2, pp. 99-108.
41. Royal Brisbane & Women's Hospital Service District (2005), Strategic Plan 2002-2004, available at: www.health.qld.gov.au/rbwh/pdfs/strategic_plan.pdf (accessed 23 March 2005).
42. Royal Ottawa Hospital (n.d.), available at: www.rohcg.on.ca/roh-internet/webpage.cfm?site.id=1&org_id=19 (accessed 28 April 2005).
43. Sasse, C. (2005), “A literature review on the balanced scorecard's impact on performance”, LeaderPoint, available at: www.leaderpoint.biz (accessed 24 May 2005).
44. Shutt, J.A. (2003), “Balancing the health care scorecard”, Managed Care, September, pp. 42-6.
45. South Canterbury District Health Board (2003), South Canterbury District Health Board Annual Report 2003, available at: www.scdhb.co.nz/downloads/new%2009-2004/SCDHBAR2003pp25-40.pdf (accessed 19 April 2005).
46. Speckbacher, G., Bischof, J. and Pfeiffer, T. (2003), “A descriptive analysis on the implementation of balanced scorecard in German-speaking countries”, Management Accounting Research, Vol. 14 No. 4, pp. 361-87.
47. Stewart, L.J. and Bestor, W.E. (2000), “Applying a balanced scorecard to health care organizations”, Journal of Corporate Accounting & Finance, March/April, pp. 75-82.
48. Tarantino, D.P. (2003), “Using the balanced scorecard as a performance management tool”, Physician Executive, Vol. 29 No. 5, pp. 69-72.
49. Voelker, K.E., Rakich, J.S. and French, G.R. (2001), “The balanced scorecard in healthcare organizations: a performance measurement and strategic planning methodology”, Hospital Topics, Vol. 79 No. 3, pp. 13-24.
50. Wolfersteig, J. and Dunham, S. (1998), “Performance improvement: a multidimensional model”, International Journal for Quality in Health Care, Vol. 10 No. 4, pp. 351-4.
51. Woodward, G., Manuel, D. and Goel, V. (2004), Developing a Balanced Scorecard for Public Health, Institute for Clinical Evaluative Sciences (ICES), Toronto.
52. Zelman, W.N., Pink, G.H. and Matthias, C.B. (2003), “Use of the balanced scorecard in health care”, Journal of Health Care Finance, Vol. 29 No. 4, pp. 1-16.
53. BSC Collaborative, Inc (n.d.), “Using the balanced scorecard to build a strategy-focused healthcare organization”, available at: http://azflexprogram.publichealth.arizona.edu/Docs/PowerPoint/KateO'Brien.ppt (accessed 4 May 2005).
54. Chesley, J.A. and Wenger, M.S. (1998), “Transforming an organization: using models to foster a strategic conversation”, California Management Review, Vol. 41 No. 3, pp. 54-73.
55. “Creating the strategy-focused organization”, (n.d.), +available at: www.uakron.edu/facstaff/scorcecard-Duke1.pdf (accessed 3 March 2005).