The DOI matches its Crossref record; 36 of the 37 references it cites were found in a registry or an index.
Lives in the balance: an analysis of the balanced scorecard (BSC) in healthcare organizations
Open accessAbstract
The balanced scorecard (BSC) has been a prominent innovation in strategic performance measurement systems.The health care sector has started to adopt this approach.There are many case studies of BSC applications and this paper reviews this literature to analyse the application of the BSC across this sector.In particular, we argue that the current applications do not tend to show the health of patients as central in the development of the BSC; the balance is tilted towards the financial not the health outcomes.BSCs are still in an evolutionary stage in health care settings and strategy mapping is not yet common.In reviewing the past applications, the paper shows a way forward for future developments of the scorecard in health settings.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
In the citing paper
“papers based on review [36,46,47,71,72] represent 30.8% of the total in the last five years, whilst before (1999–2016) the papers analyzed based on review were the 11.5% of the total.”
From The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review (2022) · cites this paper as [72]
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
The balanced scorecard : measures that drive performance
Caplan, R. S. (1992) · Harvard business review · Cited by 12,085
The balanced scorecard: Translating strategy into action
Norton, D. P. (1997) · Long Range Planning · doi:10.1016/s0024-6301(97)80925-9 · Cited by 8,184
(1992) · PubMed · Cited by 7,979
Kaplan, R. S., & Norton, D. P. (2000) · Cited by 2,617
Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance
Hoque, Z., & James, W. (2000) · Journal of Management Accounting Research · doi:10.2308/jmar.2000.12.1.1 · Cited by 996
A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries
Speckbacher, G., Bischof, J., & Pfeiffer, T. (2003) · Management Accounting Research · doi:10.1016/j.mar.2003.10.001 · Cited by 671
Balanced scorecards in Finnish companies: A research note
Malmi, T. (2001) · Management Accounting Research · doi:10.1006/mare.2000.0154 · Cited by 508
WHY MEASUREMENT INITIATIVES FAIL
Neely, A. D., & Bourne, M. (2000) · Measuring Business Excellence · doi:10.1108/13683040010362283 · Cited by 338
Applying the Balanced Scorecard in Healthcare Provider Organizations
Inamdar, N., & Kaplan, R. S. (2002) · Journal of Healthcare Management · doi:10.1097/00115514-200205000-00008 · Cited by 265
Use of the balanced scorecard in health care.
Żelman, W. N., Pink, G. H., & Matthias, C. (2003) · PubMed · Cited by 217
Research works printed but not linked: 5
- Chan, Y.‐C.L. and Ho, S.J.K. (2000), “ Performance measurement and the use of balanced scorecard in Canadian hospitals ”, Advances in Management Accounting , Vol. 19, pp. 145‐69.
- Frigo, M. and Krumwiede, K.R. (1999), “ 1998 CMG Survey on Performance Management ”, Cost Management Update , Vol. 94, pp. S1‐4.
- Kershaw, R. and Kershaw, S. (2001), “ Developing a balanced scorecard to implement strategy at St Elsewhere Hospital ”, Management Accounting Quarterly , Vol. 2 No. 2, pp. 28‐35.
- Morisawa, T. (2002), “ Building performance measurement systems with the balanced scorecard approach ”, NRI Papers , No. 45, pp. 1‐15.
- Sasse, C. (2005), “ A literature review on the balanced scorecard's impact on performance ”, LeaderPoint , available at: www.leaderpoint.biz (accessed 24 May 2005).
Cited by
Sorted by citations
Items 101–129 of 129
Negoro, S. P. W. B., & Setyonugroho, W. (2022) · International Journal of Research Publications · doi:10.47119/ijrp100931120222767 · Cited by 1
Performance Measurement of a Private Hospital during the Pandemic Covid-19
Umniyatun, Y., Aulia, K. F., Rahayu, S., Jacoeb, T. N. Z., & Nurmansyah, M. I. (2023) · International Research Journal of Business Studies · doi:10.21632/irjbs.16.1.27-42 · Cited by 1
An Optimisation-based Framework for Complex Business Process: Healthcare Application
Abo-Hamad, W. (2011) · Arrow - TU Dublin (Technological University Dublin) · doi:10.21427/d7n597 · Cited by 1
Cole, K. W. (2010) · Digital Commons - University of South Florida (University of South Florida) · Cited by 1
THE BALANCED SCORECARD AND SUPPLY CHAIN PERFORMANCE: A CASE OF KENYA NUT COMPANY
Ashioya, I. B. (2013) · University of Nairobi Research Archive (University of Nairobi) · Cited by 1
Zastosowanie wyniku finansowego do pomiaru dokonań finansowych zakładów opieki zdrowotnej
Mućko, P. (2010) · Studia i Prace Uniwersytetu Ekonomicznego w Krakowie
Balanced Scorecard : Anpassning av perspektiv i sjukvården
Wiss, K., & Söderlund, Z. (2015)
Farhanghi, A. A., Ghassemi, R. A., Liaghati, E., & Rahrovy, E. (2012) · International Journal of Learning and Development · doi:10.5296/ijld.v2i5.2209
Balans i Balanced Scorecard : En fallstudie om balansen mellan olika mål i offentlig sektor
Karlsen, A.-C., & Nordvall, T. (2016) · DiVA (University of Gävle)
COMPARAÇÃO DE MODELOS DOS SISTEMAS DE MEDIÇÃO DE DESEMPENHO COM BASE NOS INDICADORES DE QUALIDADE
Godoy, T. P., Wegner, R. D. S., Godoy, L. P., Bueno, W. P., & Neto, C. R. P. (2016) · Iberoamerican Journal of Industrial Engineering
Comacchio, A., Campioni, M., & Bonin, M. (2017) · SSRN Electronic Journal · doi:10.2139/ssrn.3054560
Approach to Identify Factors that Enhance Patient Satisfaction in Public Hospital, a Case Study
Hussin, H., Mohamad, A. A., Muhamad, M., & Mohamed, M. A. I. S. (2018) · Platform A Journal of Management and Humanities · doi:10.61762/pjmhvol1iss1art4560
Action Implementation Model for Organisational Performance Measurement in Non-Acute Health CharitiesPreprint
Colbran, R., Ramsden, R., Pépin, G., Toumbourou, J. W., & Stagnitti, K. E. (2021) · Research Square · doi:10.21203/rs.3.rs-351208/v1
Hospital Organization Charts and It's Benefits to Hospitals Management
Aly, M. N., Youssef, H. Y., Ibrahem, A., Shata, M., eldeen, N. H., & Eldeen, N. H. (2021) · Medicine Updates · doi:10.21608/muj.2021.98100.1071
Penna, R. M., & Berger, K. (2011) · Wiley eBooks · doi:10.1002/9781118386835.notes
Staras, A. I., Breaz, T. O., Fülöp, M. T., Topor, D. I., & Căpuşneanu, S. (2022) · Advances in finance, accounting, and economics book series · doi:10.4018/978-1-6684-4595-2.ch009
Rai, P., Bera, S., & Banerjee, S. C. (2023) · International Conference on Industrial Engineering and Operations Management (IEOM) · doi:10.46254/an13.20230220
Creating Measurement Advantage for Health Charities – The Why and the How
Colbran, R., Ramsden, R., Pépin, G., Toumbourou, J. W., & Stagnitti, K. E. (2023) · doi:10.11648/j.jppa.20230702.19
Review of Balanced Scorecard Application in Public Hospital Setting
Khalid, S. K., & Sands, J. (2024) · Contributions to environmental sciences & innovative business technology · doi:10.1007/978-981-97-2981-4_1
HAMARD, A., & Guerrero, I. (2025) · Springer proceedings in business and economics · doi:10.1007/978-3-031-80692-6_20
Baulenas-Parellada, D., Coca, J. V., Vicente-Gallegos, D., Paniagua-Sánchez, S., Corbella-Virós, X., & Ayuso‐Sacido, Á. (2025) · Healthcare · doi:10.3390/healthcare13233034
Amer, F., Hammoud, S., Khatatbeh, H., Lohner, S., Boncz, I., & Endrei, D. (2022) · Figshare · doi:10.6084/m9.figshare.19738607
Allorant, A., Parrish, C., Desforges, G., Robin, E. G., Honore, J. G., & Puttkammer, N. H. (2020) · Figshare · doi:10.6084/m9.figshare.12870077
Amer, F., Hammoud, S., Khatatbeh, H., Lohner, S., Boncz, I., & Endrei, D. (2022) · Figshare · doi:10.6084/m9.figshare.19738622
Amer, F., Hammoud, S., Khatatbeh, H., Lohner, S., Boncz, I., & Endrei, D. (2022) · Figshare · doi:10.6084/m9.figshare.19738619
Managing performance in digital health: a study of knowledge integration and value creation
Chen, C.-H., Wang, C., & Cheng, Z.-H. (2026) · Journal of Health Organization and Management · doi:10.1108/jhom-10-2025-0642
Houria, Z. B., & Chihaoui, F. B. (2026) · International Conference on Control, Decision and Information Technologies (CoDIT) · doi:10.1109/codit70676.2026.11631154
Karlsson, E. A., & Larsson, E. (2015) · Diva portal (Dalarna University Library)
Metadata
- Authors
- Gurd, B., & Gao, T.
- Affiliations
- University of South Australia (AU)
- ORCID
- Venue
- International Journal of Productivity and Performance Management
- Publisher
- Emerald
- Published
- 2007-12-07
- Volume
- 57
- Issue
- 1
- Pages
- 6-21
- ISSN
- 0043-8022 (ISSN-L)
- 1741-0401
- OpenAlex
- W1968019595
- Cited by
- 131
- References
- 37
- Citations by year
- 2026: 3 · 2025: 4 · 2024: 3 · 2023: 8 · 2022: 13 · 2021: 9 · 2020: 10 · 2019: 6 · 2018: 6 · 2017: 11 · 2016: 7 · 2015: 9 · 2014: 8 · 2013: 6 · 2012: 11
- FWCI
- 5.55
- Type
- journal article
- Language
- en
- Open access
- green
- hdl.handle.net
- Licence
- Locations
- International Journal of Productivity and Performance Management (publishedVersion)
- Adelaide Research & Scholarship (AR&S) (University of Adelaide) (submittedVersion, other-oa)
- UniSA Research Outputs Repository (University of South Australia) (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Organizational Management
- Health Sciences › Medicine › Public Health, Environmental and Occupational Health › Healthcare Quality and Management
- Social Sciences › Business, Management and Accounting › Management Information Systems › Information Technology Governance and Strategy
- Keywords
- balanced scorecard, healthcare organizations, strategic performance measurement, patient outcomes, financial performance, strategic mapping
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
