The balanced scorecard equates interests in healthcare organizations

Abstract

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.

Citation

Funck, E. (2007), "The balanced scorecard equates interests in healthcare organizations", Journal of Accounting & Organizational Change, Vol. 3 No. 2, pp. 88-103. https://doi.org/10.1108/18325910710756122