TY - JOUR
T1 - Balanced Scorecard for performance assessment in healthcare settings: a review of literature
AU - Cacciatore, Pasquale
AU - Kannengiesser, P
AU - Carini, Elettra
AU - Di Pilla, Andrea
AU - Di Pilla, Andrea
AU - Pezzullo, Angelo Maria
AU - Hoxhaj, Ilda
AU - Gabutti, Irene
AU - Cicchetti, Americo
AU - Boccia, Stefania
AU - Specchia, Maria Lucia
PY - 2019
Y1 - 2019
N2 - Background:
The Balanced-Scorecard (BSC) is a management tool developed
in the early 1990s to balance the impact of financial and
non-financial parameters and analyse the organisational
performance in private companies according to four determinants.
The original BSC has spread to different sectors in the
last decades, including healthcare services, in numerous
amended versions. The aim of our project was to identify
potential indicators of BSC for performance evaluation in
general hospitals.
Methods:
We performed a systematic review of literature on Pubmed
and Web of Science using the search string ‘‘balanced
scorecard AND healthcare AND indicators’’. We found 102
papers; 80 papers were removed for irrelevance, absence of full
text or performance indicators. We only considered articles
that followed the classic structure of BSC (Customer, Internal
Processes, Financial, and Learning and Growth). The indicators
listed in them were classified according to the four
determinants of organisational performance.
Results:
Eight articles out of 22 followed the classic structure of the
BSC. The most represented category was Internal Processes (59
indicators), followed by Learning and Growth (52), Customer
(40) and Financial (33). The number of common/overlapping
indicators was low (5 for Internal Processes and 4 for the three
other categories).
Conclusions:
While BSC has spread to different settings, the list of indicators
used in the classic four determinants for performance
evaluation is heterogeneous. While common points can be
identified between indicators, our review highlighted that every
BSC is developed in a unique way which makes it difficult to
identify a general framework adaptable to different hospital
settings.
Key messages:
The use of the Balanced Scorecard as management tool has
spread to healthcare settings in the last decade.
Indicators in BSC for healthcare settings are heterogeneous
and only a limited number follow the standard structure of
BSC.
AB - Background:
The Balanced-Scorecard (BSC) is a management tool developed
in the early 1990s to balance the impact of financial and
non-financial parameters and analyse the organisational
performance in private companies according to four determinants.
The original BSC has spread to different sectors in the
last decades, including healthcare services, in numerous
amended versions. The aim of our project was to identify
potential indicators of BSC for performance evaluation in
general hospitals.
Methods:
We performed a systematic review of literature on Pubmed
and Web of Science using the search string ‘‘balanced
scorecard AND healthcare AND indicators’’. We found 102
papers; 80 papers were removed for irrelevance, absence of full
text or performance indicators. We only considered articles
that followed the classic structure of BSC (Customer, Internal
Processes, Financial, and Learning and Growth). The indicators
listed in them were classified according to the four
determinants of organisational performance.
Results:
Eight articles out of 22 followed the classic structure of the
BSC. The most represented category was Internal Processes (59
indicators), followed by Learning and Growth (52), Customer
(40) and Financial (33). The number of common/overlapping
indicators was low (5 for Internal Processes and 4 for the three
other categories).
Conclusions:
While BSC has spread to different settings, the list of indicators
used in the classic four determinants for performance
evaluation is heterogeneous. While common points can be
identified between indicators, our review highlighted that every
BSC is developed in a unique way which makes it difficult to
identify a general framework adaptable to different hospital
settings.
Key messages:
The use of the Balanced Scorecard as management tool has
spread to healthcare settings in the last decade.
Indicators in BSC for healthcare settings are heterogeneous
and only a limited number follow the standard structure of
BSC.
KW - Balanced Scorecard
KW - Healthcare
KW - Performance assessment
KW - Balanced Scorecard
KW - Healthcare
KW - Performance assessment
UR - http://hdl.handle.net/10807/148359
M3 - Meeting Abstract
SN - 1101-1262
VL - 29
SP - 530
EP - 530
JO - European Journal of Public Health
JF - European Journal of Public Health
ER -