Abstract
Purpose
This paper investigates how the balanced scorecard (BSC) has been translated to fit the public healthcare environment. The paper discusses how the context, consisting of politicians, administrators, and medical professionals has influenced the design and function of the BSC.
Design/methodology/approach
A qualitative case study approach involving semi-structured interviews were conducted with key informants on the political, administrative, and medical professional levels of a Swedish county council.
Findings
The study indicates that different interests are made visible within the perspectives of the BSC without giving priority to one interest over another. Thus, the BSC plays an important role in the formation of an equal relationship between organizational interests.
Originality/value
This paper contributes to the accounting change literature by identifying a function of the BSC that has not been observed previously within the public healthcare context.
| Original language | English |
|---|---|
| Pages (from-to) | 88-103 |
| Number of pages | 16 |
| Journal | Journal of Accounting & Organizational Change |
| Volume | 3 |
| Issue number | 2 |
| DOIs | |
| Publication status | Published - 2007 Jun 12 |
| Externally published | Yes |
Subject classification (UKÄ)
- Business Administration
Free keywords
- Balanced scorecard
- Health and medicine
- Professional associations
- Scandinavia