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Elin Funck. Photo.

Elin Funck

Senior lecturer

Elin Funck. Photo.

The balanced scorecard equates interests in healthcare organizations

Author

  • Elin Funck

Summary, in English

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.

Publishing year

2007-06-12

Language

English

Pages

88-103

Publication/Series

Journal of Accounting & Organizational Change

Volume

3

Issue

2

Document type

Journal article

Publisher

Emerald Group Publishing Limited

Topic

  • Business Administration

Keywords

  • Balanced scorecard
  • Health and medicine
  • Professional associations
  • Scandinavia

Status

Published

ISBN/ISSN/Other

  • ISSN: 1832-5912