Performance des organisations transversales hospitalières: Proposition d'un outil d'évaluation du capital immatériel des équipes mobiles de gériatrie
Marie-Annick Montalan () and
Béatrice Vincent ()
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Marie-Annick Montalan: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
Béatrice Vincent: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
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Abstract:
This article provides a tool for the evaluation of the intangible capital (IC) of particular hospital organizations, the Mobile Geriatrics Teams (MGTs). The findings draw on action research involving the 14 MGTs as well as some hospitals and health and social care institutions in the Midi-Pyrénées region. The new prospective Balanced Scorecard widens the organisational learning scope of the traditional balanced scorecards as it includes the core value of IC. This scorecard also includes the benefits brought by the relational and organizational capitals to customers (callers) and internal processes.
Keywords: Balanced Scorecard; Intangible Capital; Mobile Geriatrics Teams; Tableau de bord prospectif; Capital immatériel; Performance; Équipes Mobiles de Gériatrie (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650558
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