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The balanced scorecard equates interests in healthcare organizations

Funck, Elin LU (2007) In Journal of Accounting & Organizational Change 3(2). p.88-103
Abstract

Purpose
This 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/approach
A 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.

Findings
The 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... (More)

Purpose
This 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/approach
A 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.

Findings
The 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/value
This 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.

(Less)
Please use this url to cite or link to this publication:
author
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Balanced scorecard, Health and medicine, Professional associations, Scandinavia
in
Journal of Accounting & Organizational Change
volume
3
issue
2
pages
16 pages
publisher
Emerald Group Publishing Limited
external identifiers
  • scopus:84992975055
ISSN
1832-5912
DOI
10.1108/18325910710756122
language
English
LU publication?
no
id
7d78047e-941f-4cb8-bbb1-26e9653f35e2
date added to LUP
2021-12-02 15:16:02
date last changed
2022-03-11 22:00:51
@article{7d78047e-941f-4cb8-bbb1-26e9653f35e2,
  abstract     = {{<p>Purpose <br/>This 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. <br/></p><p>Design/methodology/approach <br/>A 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. <br/></p><p>Findings <br/>The 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. <br/></p><p>Originality/value <br/>This 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.</p>}},
  author       = {{Funck, Elin}},
  issn         = {{1832-5912}},
  keywords     = {{Balanced scorecard; Health and medicine; Professional associations; Scandinavia}},
  language     = {{eng}},
  month        = {{06}},
  number       = {{2}},
  pages        = {{88--103}},
  publisher    = {{Emerald Group Publishing Limited}},
  series       = {{Journal of Accounting & Organizational Change}},
  title        = {{The balanced scorecard equates interests in healthcare organizations}},
  url          = {{http://dx.doi.org/10.1108/18325910710756122}},
  doi          = {{10.1108/18325910710756122}},
  volume       = {{3}},
  year         = {{2007}},
}