Bureaucracy and the balanced scorecard in health care settings

Oliveira, Helena Costa; Rodrigues, Lúcia Lima; Craig, Russell

doi:10.1108/ijhcqa-07-2019-0121

Cited by 15 publications

(25 citation statements)

References 40 publications

(53 reference statements)

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“…In the current study monitoring or evaluation was conducted using Kaplan and Norton’s (1992) Balanced Scorecard performance measurement tool [ 4 ]. This decision was based on its successful application in healthcare settings and organisations elsewhere [ 31 – 33 ]. Our experience aligns with that of Oliveira et al [ 31 ] that the Balanced Scorecard is a valuable management tool to enhance flexibility, collaboration, innovation and adaptation that contribute to improve healthcare integration and outcomes.…”

Section: Discussionmentioning

confidence: 99%

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Improving public health sector service delivery in the Free State, South Africa: development of a provincial intervention model

Malakoane

Heunis

Chikobvu

et al. 2022

BMC Health Serv Res

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Background Public health sector service delivery challenges leading to poor population health outcomes have been observed in the Free State province of South Africa for the past decade. A multi-method situation appraisal of the different functional domains revealed serious health system deficiencies and operational defects, notably fragmentation of healthcare programmes and frontline services, as well as challenges related to governance, accountability and human resources for health. It was therefore necessary to develop a system-wide intervention to comprehensively address defects in the operation of the public health system and its major components. Methods This study describes the development of the ‘Health Systems Governance & Accountability’ (HSGA) intervention model by the Free State Department of Health (FSDoH) in collaboration with the community and other stakeholders following a participatory action approach. Documented information collected during routine management processes were reviewed for this paper. Starting in March 2013, the development of the HSGA intervention model and the concomitant application of Kaplan and Norton’s (1992) Balanced Scorecard performance measurement tool was informed by the World Health Organization’s (2007) conceptual framework for health system strengthening and reform comprised of six health system ‘building blocks.’ The multiple and overlapping processes and actions to develop the intervention are described according to the four steps in Kaplan et al.’s (2013) systems approach to health systems strengthening: (i) problem identification, (ii) description, (iii) alteration and (iv) implementation. Results The finalisation of the HSGA intervention model before end-2013 was a prelude to the development of the FSDoH’s Strategic Transformation Plan 2015–2030. The HSGA intervention model was used as a tool to implement and integrate the Plan’s programmes moving forward with a consistent focus on the six building blocks for health systems strengthening and the all-important linkages between them. Conclusion The model was developed to address fragmentation and improve public health service delivery by the provincial health department. In January 2016, the intervention model became an official departmental policy, meaning that it was approved for implementation, compliance, monitoring and reporting, and became the guiding framework for health systems strengthening and transform in the Free State.

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Section: Discussionmentioning

confidence: 99%

“…Hospital and PHC clinic roadshows continued, and the first Balanced Scorecard workshop was conducted. Often applied to healthcare settings and organisations [ 31 – 33 ], the Balanced Scorecard performance measures include four questions or perspectives: (i) how do customers see us? (customer perspective); (ii) what must we excel at?…”

Section: Methodsmentioning

confidence: 99%

Improving public health sector service delivery in the Free State, South Africa: development of a provincial intervention model

Malakoane

Heunis

Chikobvu

et al. 2022

BMC Health Serv Res

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“…Today, BSC research tends to cluster in not only discipline-specific journals of accounting and management, but also in context-specific journals. For example, managers apply the BSC in manufacturing (Abdallah & Alnamri, 2015; Sim & Koh, 2001), hospitality and tourism (Doran et al, 2002; Sainaghi et al, 2013), education (Asan & Tanyas, 2007; Beard, 2009; Hladchenko, 2015; Papenhausen & Einstein, 2006), health (Chang et al, 2008; Kollberg & Elg, 2011; Lin et al, 2014; Oliveira et al, 2020), retail banks (Zhoor & Sahaf, 2018), insurance (Dwivedi et al, 2021), and retail (Thomas et al, 1999). Managers apply the BSC in almost every form of organization: profit-making enterprises (Joseph, 2009), non-profit-making firms (Greiling, 2010; Gumbus & Wilson, 2004), and public enterprises (Hamid, 2018; Holmes et al, 2006; Monteiro & Ribeiro, 2017; Northcott & Taulapapa, 2012; Sundin et al, 2010).…”

Section: Analysis and Discussionmentioning

confidence: 99%

“…Umashankar and Datta (2007), Yu et al (2009), and Hladchenko (2015) discuss BSC’s structure, along with several critical success factors, needed for BSC implementation in higher education institutions of different nations. Finally, Oliveira et al (2020), identify nine bureaucratic features in Portuguese local health units. They conclude that BSC execution requires knowledge and discipline and invites neo-bureaucratic order through a cultural change.…”

Section: Analysis and Discussionmentioning

confidence: 99%

Balanced Scorecard: A Systematic Literature Review and Future Research Issues

Kumar

Baker

2021

FIIB Business Review

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This study provides a systematic literature review on the balanced scorecard (BSC), highlights gaps in the literature and identifies areas for further research. We review a sample of 114 BSC articles published in 14 accounting and 56 management journals between 1992 and 2021. Each article must either be in the Australian Business Deans Council (ABDC), Scopus-indexed or Academic Journal Guide (AJG) list, or receive at least 100 citations, as reported by Google Scholar. We separate the BSC literature into 11 major themes, examine the research methods, statistical tools used and identify the country affiliated with the authors. Companies typically use the BSC as a performance measurement system instead of a management control system. The BSC is more compatible with private versus public sector organizations. Successful implementation of the BSC requires support from the top management and effective communication and coordination. Additionally, a cause-and-effect relationship should exist among its four perspectives—customers, internal business, innovation and learning, and financial. BSC’s critics question its superiority over other performance measurement tools. But the number of supporters is much higher than the opponents. Articles mainly focus on developed, not developing, countries and tend to be conceptual papers rather than data-based empirical studies. The most commonly used statistical tool used is regression analysis. Our review of BSC articles provides insights about BSC strategy, implementation, execution and control that should be of interest to researchers and managers. However, this qualitative study uses judgment to identify BSC themes.

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“…It is necessary to strengthen the training of accountants to improve their overall quality. First of all, enterprises should strengthen the education and training of accounting staff, integrate management accounting knowledge in daily training, expand the horizon of accounting staff, and enable accounting staff to have modern management capabilities [9]. At the same time, accounting staff should be dispatched to go out to learn, to advanced enterprises to learn advanced management accounting knowledge.…”

Section: Strengthen the Comprehensive Quality Of Accounting Personnelmentioning

confidence: 99%

Research on the Transformation from Financial Accounting to Management Accounting under the Background of Big Data

Zhang¹

2020

2020 International Conference on Big Data Application &Amp; Economic Management (ICBDEM 2020)

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Accounting work is a very important content and component in the work of modern enterprises, which is conducive to the use and management of enterprise funds, so it is necessary to effectively carry out and implement accounting work. In the context of the current big data era, financial accounting no longer meets the development trends and needs of enterprises, and needs to be transformed into management accounting, so that the level and efficiency of enterprise accounting work can be effectively improved, and accounting work can be better carried out. On this basis to enable enterprises to achieve more ideal development and ensure that enterprises can obtain more ideal economic benefits. This paper expounds the research on the transformation of financial accounting to management accounting in the context of big data from different aspects, hoping to provide a theoretical reference for experts and scholars studying the transformation of financial accounting to management accounting.

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Bureaucracy and the balanced scorecard in health care settings

Cited by 15 publications

References 40 publications

Improving public health sector service delivery in the Free State, South Africa: development of a provincial intervention model

Improving public health sector service delivery in the Free State, South Africa: development of a provincial intervention model

Balanced Scorecard: A Systematic Literature Review and Future Research Issues

Research on the Transformation from Financial Accounting to Management Accounting under the Background of Big Data

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