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The practice of the Balanced Scorecard in health care services

Beata Kollberg (Industrial Marketing, Department of Management and Engineering, Linköping University, Linköping, Sweden)
Mattias Elg (Quality Technology and Management, Department of Management and Engineering, Linköping University, Linköping, Sweden)

International Journal of Productivity and Performance Management

ISSN: 1741-0401

Article publication date: 21 June 2011

8702

Abstract

Purpose

The purpose of this paper is to identify the main characteristics of the Balanced Scorecard (BSC) practice in health care services

Design/methodology/approach

The paper uses a case study approach focusing on three health care organisations in Sweden using the BSC. The focus is upon different management levels in a hierarchical branch in each organisation.

Findings

The paper concludes that the BSC is used as a tool for improving internal capabilities and supporting organisational development. More specifically, the BSC is used as a tool by management and employees in discussions, information dissemination, knowledge creation, follow‐up and reporting processes. Instead of using the BSC as a tool to implement and communicate strategy formulated by management it is used as a tool for opening up the organisation and providing a foundation for an improvement dialogue, which consequently increases the demands on management.

Research limitations/implications

The paper contributes to changing the focus in existing research away from the design and construction of the BSC towards its use in managerial work.

Practical implications

The paper emphasises important aspects in using the BSC in a health care context that will help managers in improving performance measurements.

Originality/value

The paper shows that the use of the BSC includes several aspects, such as the purpose of the system, implementation process, actions taken and the expected contribution.

Keywords

Citation

Kollberg, B. and Elg, M. (2011), "The practice of the Balanced Scorecard in health care services", International Journal of Productivity and Performance Management, Vol. 60 No. 5, pp. 427-445. https://doi.org/10.1108/17410401111140374

Publisher

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Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

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