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The Balanced Scorecard in New Zealand Health Sector Performance Management: Dissemination to Diffusion
Author(s) -
NORTHCOTT DERYL,
FRANCE NECIA
Publication year - 2005
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2005.tb00301.x
Subject(s) - balanced scorecard , accountability , health sector , business , accounting , public sector , performance measurement , performance indicator , diffusion , performance management , process management , economics , political science , medicine , marketing , health services , environmental health , population , physics , thermodynamics , economy , law
Many countries are turning to the balanced scorecard to measure and manage performance in the public health sector. Questions remain, however, about the usefulness of this tool for promoting accountability and strategic management in this domain. This paper draws on diffusion of innovations theory and international comparisons to explore the effectiveness of a BSC in New Zealand hospitals. The findings suggest that the NZ hospitals BSC has some way to go in moving from its current status as a mandated reporting requirement to become an effective mechanism for supporting health sector accountability and management.