Action Research on Cascading of BSC

Kazunori Ito

Chapter 9 in Management Accounting for Healthcare, 2022, pp 167-184 from World Scientific Publishing Co. Pte. Ltd.

Abstract: This case study addresses the problems the office director of Bethlehem Hospital faced in implementing the balanced scorecard (BSC) and sheds the light on the steps the author took to remedy these problems. Initially, the director of the hospital developed the BSC at the corporate level without cascading it down to the departmental levels. Independently, managers at lower levels developed their departmental strategy maps but failed to connect them to the hospital corporate BSC. In addition, the director had some issues linking the hospital BSC with the electronic medical record system. Therefore, he developed the electronic medical record system independently of BSC. In order to mitigate these problems, the author redesigned the corporate BSC aiming at cascading its aggregate measures and strategic initiatives down to its departmental levels to align the departments goals with those of the corporate and ensure successful implementation of the BSC.

Keywords: Management Accounting; Hospital Management; Japanese Management; Cost Management; Profit Management; Cost Information; Healthcare Organization; Empirical Study; Performance Measurement System; Management Control System (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
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