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

Anna Comacchio (), Maddalena Campioni () and Mauro Bonin ()
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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

No 15, Working Papers from Venice School of Management - Department of Management, Università Ca' Foscari Venezia

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.

Keywords: balance scorecard; organizational innovation; healthcare sector; performance management (search for similar items in EconPapers)
JEL-codes: L25 L30 (search for similar items in EconPapers)
Pages: 18 pages
Date: 2017-10
New Economics Papers: this item is included in nep-acc, nep-cta and nep-hea
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