MEASUREMENT AND HEALTH CARE MANAGEMENT

Lars Göran Aidemark, Elin K. Funck

Forskningsoutput: TidskriftsbidragArtikel i vetenskaplig tidskriftPeer review

Sammanfattning

Over recent decades many health care organisations have ‘modernised’ their management accounting systems by using the balanced scorecard (BSC). However, public health care involves multi-dimensional goals and resolving conflicts of interest. The question is whether a management control system based on measurements is suitable in a health care context. Light can be shed on this question using a study of the application of a BSC over a ten-year period at Högland Hospital. The study shows that the BSC and measurements of output and behaviour became a way of approaching unanswered questions about processes and quality development. Medical professionals with management responsibility, in co-operation with medical professionals responsible for different specialities, determined measures and targets and the measurements were integrated into activity processes and affected activities.

Originalspråkengelska
Sidor (från-till)253-276
Antal sidor24
TidskriftFinancial Accountability and Management
Volym25
Nummer2
DOI
StatusPublished - 2009 maj 1
Externt publiceradJa

Bibliografisk information

Publisher Copyright:
© 2009 The Authors Journal compilation © 2009 Blackwell Publishing Ltd

Ämnesklassifikation (UKÄ)

  • Hälso- och sjukvårdsorganisation, hälsopolitik och hälsoekonomi
  • Företagsekonomi

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