Exploration on the gap of single- and double-loop learning of balanced scorecard and organizational performance in a health organization

Abstract

This paper addresses and interprets learning styles, namely, single- and double-loop learning, of BSC implementation in the background of healthcare organizaiton/industry, through which barriers and facilitators are inducted for the BSC for the healthcare industry. Samples of this study are from a community hospital with 290 beds was probed with samples of 34 BSC members interviewed. Based on the qualitative research's grounded theory, the transcript data of this study were analyzed using open, axial, and selective coding through NVIVO 10.0. By using single- and double-loop learning, this study distinguishes between adding and changing a health organization's specific capabilities, routines or abilities. Findings of this study indicated that BSC learning is more likely to improve the efficiency of the strategic management and strengthen the company's existing capabilities and routines; but it is not possible for single-loop learning to develop new capabilities. This study contributes to indicate that single-loop learning can be useful facilitators for organizational learning via affecting the positive performance of the organization, because employees are in favor of following existing routines and rules and allowing the employees to see the meaning of this balanced scorecard. However, employees still do not have the power to make changes they expect, because they do not have the power and right to change. The purpose of this research is to evaluate organizational learning performance via the implementation of the balanced scorecard in order to understand the mechanism's impact on organizational development. In short, this paper contributes practically to depict the process of executing BSC in learning organization in detail, and theoretically to understand the mechanism in optimizing organizational learning effect via BSC implementation through discussion of (1) downward penetration of single-loop learning from organization vision and goals, and upward following and promotion of double-loop learning of sub-units in the form of routines, norms, action plans and others; (2) ways of eliminating the gap by linking organizational member's values with the organization's vision in the form of giving individuals opportunities to make their own interpretation of learning results in the workplace.

Analisis efektivitas ship management untuk optimalisasi kinerja di era industry 5.0

“…Kinerja organisasi dapat diukur menggunakan alat ukur balance scorecard, karena dapat memberikan ukuran kepada manajer tentang serangkaian gagasan bisnis yang cepat dan komprehensif. Alat ukur tersebut dianggap sudah maju dan bertransformasi menjadi sistem manajemen strategis (Li et al, 2021). Balance scorecard dibuat pada perusahaan guna menyeimbangkan faktor finansial dan non-finansial yang dianalisis melalui empat perspektif yakni perspektif keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan (Carvalho & Spataru, 2024).…”

“…Kinerja organisasi dapat diukur menggunakan alat ukur balance scorecard karena balance scorecard dapat memberikan ukuran kepada manajer tentang serangkaian gagasan bisnis yang cepat dan komprehensif karena alat ukur tersebut sudah maju dan bertransformasi menjadi sistem manajemen strategis. (Li et al, 2021). Menurut Kaplan dan Norton (2007), balanced scorecard merupakan laporan akuntansi yang di dalamnya terdapat empat faktor dari perusahaan agar perusahaan itu sukses yaitu perspektif keuangan; perspektif pelanggan; perspektif proses bisnis internal; serta perspektif pembelajaran dan pertumbuhan.…”

Human Resource Management Model in Islamic Boarding School-Based Private Madrasah Tsanawiyah

“…According to (S. Hasibuan, 2022;Li et al, 2021) performance is the level of achievement of results from the implementation of certain tasks. Pesantren-based private Madrasah Tsanawiyah teachers who have workloads in madrasah and Islamic boarding schools have two assessment records, namely, assessment as a madrasah teacher with PKG (teacher performance assessment) and assessment as a pesantren teacher.…”

The Implementation of the Balanced Scorecard for Improving Quality of Education

“…According to (Kaplan & Norton, 2015), the Balanced Scorecard application aims to maintain the continuity of providing quality education to meet the community's educational needs. An educational institution will survive in the long term, if the management of education applies a balance of financial and non-financial aspects (Faraji, Ezadpour, Rahrovi Dastjerdi, & Dolatzarei, 2022;Li, Yang, & Shih, 2021). All educational activities will continue to run smoothly, if the financial aspect is adequate to support non-financial activities, namely educational operational activities from time to time (Chang, McAleer, & Wong, 2020;Goyal, Kumar, & Xiao, 2021;Hilkens et al, 2018).…”