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From measuring the past to strategically framing challenges in the healthcare sector. The role of the balance scorecard

Author

Listed:
  • Anna Comacchio

    (Dept. of Management, Università Ca' Foscari Venice)

  • Maddalena Campioni

    (Dept. of Management, Università Ca' Foscari Venice)

  • Mauro Bonin

    (Health and Social Care, Regional Direction, Veneto Region)

Abstract

Raising challenges and reducing resources in the healthcare sector, have put performance management center stage. Recent debate has, on the one hand, highlighted the negative effects of this increasingly diffuse management approach, on the other hand, more emphasis has been placed on the need to move from performance measurement to performance management and to better integrate it with strategic planning. From this stand point a body of studies focused on the replacement of traditional accounting system by multidimensional frameworks and more specifically by the Balance scorecard. The paper investigates the role of balance scorecard in the healthcare sector and how this multidimensional framework might help to effectively link strategy and performance management, for a more comprehensive and strategic management of healthcare organizations in a fast moving environment. The paper provides empirical evidence, through a case study, on the role that a multidimensional approach such as the one delivered by the Balance scorecard can have to help organization and managers to move from measuring the past to strategically framing challenges.

Suggested Citation

  • Anna Comacchio & Maddalena Campioni & Mauro Bonin, 2017. "From measuring the past to strategically framing challenges in the healthcare sector. The role of the balance scorecard," Working Papers 15, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    • Handle: RePEc:vnm:wpdman:148
    as

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    References listed on IDEAS

    as
    1. Bruce Gurd, 2007. "Lives in the balance: an analysis of the balanced scorecard (BSC) in healthcare organizations," International Journal of Productivity and Performance Management, Emerald Group Publishing, vol. 57(1), pages 6-21, December.
    2. Grigoroudis, E. & Orfanoudaki, E. & Zopounidis, C., 2012. "Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard," Omega, Elsevier, vol. 40(1), pages 104-119, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    balance scorecard; organizational innovation; healthcare sector; performance management;
    All these keywords.

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General

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