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The Meaning of Balanced Scorecards in the Health Care Organisation
Author(s) -
Aidemark LarsGöan
Publication year - 2001
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00119
Subject(s) - balanced scorecard , ambiguity , audit , context (archaeology) , health care , popularity , meaning (existential) , control (management) , business , management control system , accounting , public relations , process management , psychology , political science , management , computer science , economics , social psychology , law , paleontology , psychotherapist , biology , programming language
This study investigates the introduction of balanced scorecards in a health care organisation. It analyses a top‐down control system, built on measurement, in a medical professional context, where attempts at implementing systematic performance auditing are expected to meet resistance. The study shows, however, that balanced scorecards, redesigned by medical professionals and used in a dialogue about service activities and finances, are regarded attractive successors to criticised financial control systems. In the light of the markets, hierarchies and clans perspective, developed by Ouchi, this popularity becomes comprehensible. Balanced scorecards are seen to reduce both the ambiguity of performance evaluation and the goal in‐congruence between parties in the organisation.