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Elin Funck
Senior lecturer
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MEASUREMENT AND HEALTH CARE MANAGEMENT
Author
Summary, in English
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.
Publishing year
2009-05-01
Language
English
Pages
253-276
Publication/Series
Financial Accountability and Management
Volume
25
Issue
2
Links
Document type
Journal article
Publisher
Wiley-Blackwell
Topic
- Health Care Service and Management, Health Policy and Services and Health Economy
- Business Administration
Keywords
- balanced scorecard
- health care
- managements
- measurement
Status
Published
ISBN/ISSN/Other
- ISSN: 0267-4424