The DOI matches its Crossref record; 17 of the 17 references it cites were found in a registry or an index.
Evaluating Performance of Vietnamese Public Hospitals Based on Balanced Scorecard
Open accessAbstract
The study evaluates the performance of public hospitals in Vietnam by applying the Balanced Scorecard (BSC). The authors first review the literature to find the research gap of performance in public hospitals. Then, we built Likert questionnaires to collect data from more than 200 managers of public hospitals in the Northwestern provinces of Vietnam. The research uses correlation regression to evaluate the performance based on the influence of factors in the BSC model, including Strategic planning, Internal process, Finance, Mission, Customer, and Employee learning and growth. The results show that the performance of public hospitals in the research sample is influenced by the factors in the BSC model in descending order based on the regression coefficient as follows: Internal process, Finance, Mission, Strategic planning, Customer, Employee learning and growth. Based on the quantitative research findings, we continue by conducting some deep interviews with specialty to propose intensive recommendations about how to implement Mission, Internal process, Financial policies, etc. to managers in public hospitals with an aim to improve the performance of public hospitals in the Northwestern mountainous region of Vietnam. The lessons could be applied for other public hospitals in Vietnam and other jurisdictions that have similar conditions.
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“The financial perspective has been adopted by most of the studies that focus on BSC design [50,68,69,77].”
From The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review (2022) · cites this paper as [69]
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“Additionally, surveys and archival studies evaluate the performance gained through the use of BSC [62,68,69] or assess the diffusion of the BSC model [70] within the health system.”
From The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review (2022) · cites this paper as [69]
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Citations
Cites
Hoque, Z. (2013) · The British Accounting Review · doi:10.1016/j.bar.2013.10.003 · Cited by 491
Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II
Kaplan, R. S., & Norton, D. P. (2001) · Accounting Horizons · doi:10.2308/acch.2001.15.2.147 · Cited by 480
How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects
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The Meaning of Balanced Scorecards in the Health Care Organisation
Aidemark, L. (2001) · Financial Accountability and Management · doi:10.1111/1468-0408.00119 · Cited by 202
Balanced Scorecard Step‐by‐Step for Government and Nonprofit Agencies
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Creating and sustaining the high performance organization
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Hà, N. M., Tung, L., & Huynh, T. L. (2019) · Journal of Asian Finance Economics and Business · doi:10.13106/jafeb.2019.vol6.no4.201 · Cited by 64
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The Impact of Balanced Scorecard on Performance: The Caseof Vietnamese Commercial Banks
Tuan, T. T. (2019) · Journal of Asian Finance Economics and Business · doi:10.13106/jafeb.2020.vol7.no1.71 · Cited by 43
Research works printed but not linked: 10
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- Franklin, P. W. (2011). Relationship between Strategic Planning and Non-profit Organizational Performance, PhD Dissertation, Capella University, United States.
- Ghoneim, N., & Baradei, L. E. (2013), The Impact of Strategic Planning on Egyptian Non-profits’ Performance: An Assessment Using the Balanced Scorecard, Journal of US-China Public Administration, 10, 57-76.
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Cited by
Sorted by citations
Betto, F., Sardi, A., Garengo, P., & Sorano, E. (2022) · International Journal of Environmental Research and Public Health · doi:10.3390/ijerph191610291 · Cited by 49
“Additionally, surveys and archival studies evaluate the performance gained through the use of BSC [62,68,69] or assess the diffusion of the BSC model [70] within the health system.”
Background
Metadata
- Authors
- School of Accounting and Auditing, T. N. E. U., PHAM, C. D., VU, S. T., PHAM, Y. T. K., & VU, N. T.
- Affiliations
- National Economics University (VN)
- Vinh University (VN)
- Thuyloi University (VN)
- Venue
- The Journal of Asian Finance, Economics and Business
- Published
- 2020-06-30
- Volume
- 7
- Issue
- 6
- Pages
- 339-349
- ISSN
- 2288-4637 (ISSN-L)
- 2288-4645
- OpenAlex
- W3037983246
- Cited by
- 24
- References
- 17
- Citations by year
- 2026: 1 · 2025: 3 · 2024: 3 · 2023: 7 · 2022: 5 · 2021: 3 · 2020: 2
- FWCI
- 4.83
- Type
- journal article
- Language
- en
- Open access
- gold
- doi.org
- Locations
- Journal of Asian Finance Economics and Business (publishedVersion)
- 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
- Health Sciences › Health Professions › General Health Professions › Health Services Management and Policy
- Keywords
- public hospitals, hospital performance evaluation, balanced scorecard, strategic planning, internal processes, financial performance, customer perspective, learning and growth, hospital management, northwestern Vietnam
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