System integration and the balanced scorecard: An empirical study of system integration to facilitate the balanced scorecard in the health care organizations

Abstract

The Balanced Scorecard (BSC) emphasizes on the of information system to track a limited number of balanced metrics (measures and indicators) that are closely aligned with organization's goals. This study investigates how system integration in different forms is related to the success of using the BSC for performance measurement. The use of a BSC in performance evaluation is considered in five contexts: determining cost, measuring efficiency, ensuring quality and customer satisfaction measure, promoting continuous innovation and monitoring contract negotiation. The findings indicate that system integration defined in the study positively relates to the success of using the BSC in all five decision perspectives. The findings conclude that hospitals need a streamlined, information integration across the continuum of care to better assess the operation results, in both organizational and technical perspectives.

Citation

Chiang, B. (2008), "System integration and the balanced scorecard: An empirical study of system integration to facilitate the balanced scorecard in the health care organizations", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 17), Emerald Group Publishing Limited, Leeds, pp. 181-201. https://doi.org/10.1016/S1474-7871(08)17006-X