The Application of Balance Scorecards in Public Hospital Administration in China
(*) Corresponding author
the author of the article can submit here a request for assignment of a DOI number to this resource!
Cost of the service: euros 10,00 (for a DOI)
This paper presents the results of a nationwide survey on the balanced scorecard (BSC) application in hospital administration under the existing public health administration systems in China. Not only the current status of BSC adoption and actual applications (e.g., the format and content of BSC metrics) are investigated, but also the purposes/objectives and benefits of BSC adoption and its potential impact on other management functions in hospital administration are outlined. The Chinese experience of BSC application in hospital administration could be an interesting reference for other countries in the world
Copyright © 2013 Praise Worthy Prize - All rights reserved.
R. Kaplan, and D. Norton (2001), The Strategy Focused Organization: How the Balanced Scorecard Thrive in the New Business Environment, Harvard Business School Press, Cambridge, MA.
R.D. Banker, H. Chang, and M.J. Pizzini, (2004). Balanced scorecard: judgmental effect of performance measures linked to strategy. The Accounting Review. 79(1): 1-23.
R. Kaplan, and D. Norton, (1992). The balanced scorecard—measures that drive performance, Harvard Business Review, 70: 71-79.
R. Kaplan, and D. Norton (1996), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Cambridge, MA.
R. Kaplan, and D. Norton (2006), Alignment: Using the Balanced Scorecard to Create Corporate Synergies, Boston: Harvard Business School Press.
A.A. Atkinson, R. Balakrishnan, P. Booth, J.M. Cote, & T. Grout, (1997), New directions in management accounting research, Journal of Management Accounting Research, 9:80-108.
R.H. Chenhall, (2005), Integrative strategic performance measure system, strategic alignment of manufacturing, learning, and strategic outcomes: an exploratory study, Accounting, Organization and Society, 30(5): 395-422.
L. Burnet, C.A. Henle, and S.K..Widener (2009). A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and exrta- and in-role performance, Accounting, Organizations and Society, 34(3-4): 305-321.
E. Ayvaz, and D. Pehlivanl (2011), The use of activity based costing and analytic hierarchy method in the balanced scorecard implementation, International Journal of Business and Management, 6(3): 146-158.
M. Epstein, and J.F. Manzoni (1997), The balanced scorecard and tableaux de board: translating strategy into action. Management Accounting Research, 79(2):28-36.
S. Brignall, and S. Modell, (2000). An institutional perspective on performance measurements and management in the ‘new public sector.’ Management Accounting Research, 11(3): 281-306.
M. Barth, J. Elliott, and M. Finn (1999). Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 37 (2): 387-413.
M. L. McAnally, A. Srivastava, and C. Weaver, (2008). Executive stock options, missed earnings targets, and earnings management. The Accounting Review 83 (1): 185-216.
R .Kaplan, and D. Norton (2008), Executive Premium: Linking Strategy to Operations for Competitive Advantage, Boston: Harvard Business School Press.
J.A. Chesley, and M.S. Wenger, (1999), Transforming an organization: using models to foster a strategic conversation, California Management Review, 41(3) 54-73.
C.J. Pineno, (2002), The balanced scorecard: an incremental approach model to healthcare management, Journal of Healthcare Finance, 28(4): 69-80.
J. Holmes, G. Pineres, and L.D. Kiel, (2006), Reforming government agencies internationally: Ii there a role for the balanced scorecard. International Journal of Public Administration, 29: 1125-1145.
E.R. selin, L.Mia, and J. Sands, (2008), The effects of the balanced scorecard on performance: the impact of the alignment of the strategic goals and performance reporting, Journal of General Management, 33(4): 71-85
L. Yu, S. Perera, and S. Crowe, (2008). Effectiveness of the balanced scorecard: the impact of strategy and causal links, Journal of Applied Management Accounting Research. 6(2) 37-55
C.W. Chow, D. Gamulin, K. Haddad, & J. Williamson, (1998). The balanced scorecard: a potential tool for energizing and focusing healthcare organization management, Journal of Healthcare Management, 43(3) 16-25.
G. Pink, L. McKillop, C. Preyra, C. Montgomery, C. Baker, (2001), Creating a balanced scorecard for a hospital system, Journal of Healthcare Finance, 27(3): 1-20.
J.W. Curtright, S.C. Stolp, & E.S. Edell, (2000) Strategic performance management: development of a performance measurement system at the Mayo clinic. Journal of Healthcare Management, 45(1): 58-68.
L.K.H art, A. Rampersad, J. Lopez, & M .Petroski, (2009). Ethnicity and the balanced scorecard’s customer perspective: the case of higher education. Journal of Applied Business and Economics. 9(3):1-18.
Y.C. Chan, and S.J. Ho, (2010). The use of balanced scorecard in Canadian hospitals, Advances in Management Accounting, 19: 145-169.
D.L. Bouland, E. Fink, & J. Fontanesi, (2011), Introduction of balanced scorecard into an academic department of medicine: creating a road map to success. The Journal of Medical Practice Management, 26(6): 331-335.
B. Kollberg, and M. Elg, (2011). The practice of the balanced scorecard in health care services, International Journal of Productivity and Performance Management, 60(5): 427-445.
J.X. Xiu, and H. Zhao, (2009), Performance evaluation for 23 hospital administrators, Forum on Hospital Administrators (in Chinese), 8:32-36.
Y. Mao, Y. Zhang, & H. Xing, (2008), Exploratory study on the application of balanced scorecard in strategy implementation in public hospitals, Forum on Hospital Administrators (in Chinese),3:54-59.
D.G. Wang, K.R. Yang, & H.D. Hu, (2008), Implementation and effectiveness of hospital performance management based on balanced scorecards, Chongqi Medic Sciences (in Chinese), 37(10): 25-27.
L.T. Gao, G. Dou, & F.K. Jian, (2007), The application and practice of balanced scorecard in hospital performance management, PLA Hospital Administration, (in Chinese), 10:748-750.
G.Y. Yu, (2011), Application of balanced scorecard in Chinese medicine hospital administration, Journal of Traditional Chinese Medicine Management (in Chinese), 19(4):306-311.
R.X. Du, W. Zhang, and Z. Huang, (2006), Report on the Development of Healthcare and Medical Services in China, (in Chinese) edited by China Health Industry Journal, Beijing: Social Science Literature Express.
K. Eggleston, and W. Yip, (2004), Hospital competition under regulated prices: application to urban health sector reforms in China, International Journal of Health Care Finance and Economics, 4(4): 343-368.
X. Chen, K. Yamauchi, K. Kato, A. Nishimura, & K. Ito, (2006), Using the balanced scorecard to measure Chinese and Japanese hospital performance, International Journal of Health Care Quality Assurance, 19(4);339-350.
J.R. Griffith, J.A. Alexander, & R.C. Jelinek, (2002). Measuring comparative hospital performance, Journal of Healthcare Management, 47(1): 41-57.
C. Lohman, L. Fortuin, and M. Wouters, (2004), Designing a performance measurement system: a case study, European Journal of Operational Research, 156(2): 267-286
A. Gumbus, (2005), Introducing the balanced scorecard: creating metrics to measure performance, Journal of Management Education, Vol. 29, No. 4, pp. 617-630.
E. Wiersma, (2009), For which purposes do managers use balanced scorecard? an empirical study, Management Accounting Research, 20(4) 239-251
F. Damanpour (1991), Organizational innovation: a meta-analysis of effects of determinants and moderators. Journal of Academy Management, 34:555–590.
K, Klein, and J.S. Sorra (1996). The challenge of innovation implementation. Academic Management Review, 21:1055–1080.
R. T. Frambach, and N. Schillewaert, (2002). Organizational innovation adoption, a multi-level framework of determinants and opportunities for future research, Journal of Business Research 55: 163– 176.
D.F. Geuser, S. Mooraj, & D. Oyon,, (2009), Does the balanced scorecard add value? empirical evidence on its effects on performance, European Accounting Review, 18(1): 93-122
W. Tayler, (2010), The balanced scorecard as a strategy-evaluation tool: the effects of implementation involvement and a causal-chain focus. The Accounting Review, 85(3) 1095-1117
S. F. Slater, and K. Atuahene-Gima, (2004), Conducting survey research in strategic management, in Research Methodology in Strategy and Management, Emerald Group Publishing Ltd. Vol. 1:227-249
S. Modell, (2005). Triangulation between case study and survey methods in management accounting research: an assessment of validity implications, Management Accounting Research 16 (2005) 231–254.
P. Eriksson, and A. Kovalainen, (2008), Qualitative Methods in Business Research, London: SAGE Publication Ltd.
L.D. Parker, (2012), Qualitative management accounting research: assessing deliverables and relevance, Critical Perspectives on Accounting, 23(1): 54-70.
W.A. Van der Stede, S.M. Young, & C.X. Chen, (2005), Assessing the quality of evidence in empirical management accounting research : the case of survey studies, Accounting, Organizations and Society, 30(7-8): 655-684.
L. Chabg, (2007), The NHS performance assessment framework as a balanced scorecard approach: limitations and implications, International Journal of Public Sector Management, 20(2): 101-117.
J. Cohen, (1988). Statistical Power Analysis for the Behavioral Science, Hillsdale, NJ: Lawrence Eelbaum Associates.
Z. Hoque, and W. James, (2000), Linking balanced scorecard measures to size, and market factors: impact on organizational performance, Journal of Management Accounting Research 12(1): 1-17.
- There are currently no refbacks.
Please send any question about this web site to email@example.com
Copyright © 2005-2023 Praise Worthy Prize