Operationalising performance measurement dimensions for the Australasian nonprofit healthcare sector

2016 ◽  
Vol 28 (6) ◽  
pp. 954-973 ◽  
Author(s):  
Ishani Buddika Soysa ◽  
Nihal Palitha Jayamaha ◽  
Nigel Peter Grigg
Keyword(s):  
Performance Measurement ◽  
Conceptual Model ◽  
Balanced Scorecard ◽  
Academic Research ◽  
Healthcare Sector ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Stakeholder Satisfaction ◽  
Study Approach ◽  
Nonprofit Organisations

Purpose The purpose of this paper is to develop a performance measurement (PM) framework for Australasian nonprofit organisations (NPOs) involved in healthcare, and operational descriptions for each PM dimension within this framework. Design/methodology/approach Literature relating to the balanced scorecard and other PM frameworks was examined to develop an initial conceptual model, and this model was substantially improved by collecting qualitative data from nine Australian and New Zealand healthcare NPOs using a case study approach. Findings The study identifies nine causally related PM dimensions: mission, strategy, organisational capabilities, infrastructure and people development (people and information), financial health, processes, and stakeholder satisfaction (clients, people, and donors). The study also recognised that “Mission” and “Strategy” should be PM dimensions and that healthcare NPOs should focus on satisfying its people, not only donors and clients. Additionally, 41 operational descriptions are developed for each of these dimensions and can enable detailed PM items to be derived by organisations. Originality/value The study is the first study that has been undertaken to develop a PM framework for the Australasian NPOs to a level that it can be readily used by the practitioners (following customisation to their own specific context). The developed model also serves as a basis for future quantitative academic research aimed at testing and empirical validation of the conceptual model.

Implementing the Value Scorecard

2015 ◽  
Vol 16 (3) ◽  
pp. 234-251 ◽  
Author(s):  
Stephen Town
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Single Case ◽  
Academic Research ◽  
It Services ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Unique Framework ◽  
The University

Purpose – The purpose of this paper is to present a case study of the implementation and use of the Value Scorecard in a university library. The Value Scorecard seeks to articulate the full value of a library through a four dimensional matrix populated with data, evidence and narrative. Design/methodology/approach – The study covers two years of collection of data and evidence to populate the Value Scorecard at the University of York, UK. This is action research and development. Findings – The paper describes the success of the implementation of the framework across a broad university service including library, archives and IT services. The reporting template is outlined and the availability of relevant measures for populating each dimension are discussed, together with developments in the concepts of each dimension since the original paper on the scorecard. The paper reflects on the advances in the understanding and practice of performance measurement and assessment in libraries that the Value Scorecard offers. The strengths and omissions of other pre-existing frameworks, including the Balanced Scorecard, are discussed and absorbed into the value framework. The application of the Value Scorecard offers a practical and successful framework for library performance measurement and advocacy in a dynamic and changing landscape. Research limitations/implications – The limitations of the research are those generally applying to a single case experience. Practical implications – Nothing arises from the study to suggest that other libraries could not apply this framework, as it encompasses other previous frameworks and allows for local variations and circumstances. Some elements of the framework lack full measurement methods, and this is discussed. Originality/value – The originality and value of the paper is that it provides a unique framework for measurement of all dimensions of activity and value in an academic research library, and one that can be tailored to local requirements.

Incorporating the environmental dimension into the balanced scorecard

2019 ◽  
Vol 27 (4) ◽  
pp. 652-674
Author(s):  
Salim Khalid ◽  
Claire Beattie ◽  
John Sands ◽  
Veronica Hampson
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Healthcare Sector ◽  
Performance Measurement System ◽  
Future Research ◽  
Structured Interviews ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Starting Point ◽  
Environmental Activities

PurposeThis study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.Design/methodology/approachThis research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.FindingsThe participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors.Research limitations/implicationsThis research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts.Practical implicationsThis study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance.Social implicationsThis study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical.Originality/valueThis study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector.

The fate of the balanced scorecard: alternative problematization and competing networks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tharusha N. Gooneratne ◽  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Actor Network Theory ◽  
Management Control ◽  
Sri Lankan ◽  
Specific System ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
System Data

Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank. Findings This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes. Research limitations/implications Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system. Practical implications This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks. Originality/value The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.

scholarly journals Performance measurement for supply chains in the Industry 4.0 era: a balanced scorecard approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guilherme Francisco Frederico ◽  
Jose Arturo Garza-Reyes ◽  
Anil Kumar ◽  
Vikas Kumar
Keyword(s):  
Supply Chain ◽  
Performance Measurement ◽  
Supply Chains ◽  
Balanced Scorecard ◽  
Industry 4.0 ◽  
Theoretical Perspective ◽  
Performance Measurement System ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Performance Measurement Systems

PurposeThe purpose of this paper is to present a theoretical approach based on the balanced scorecard (BSC) with regard to performance measurement – PM in supply chains for the Industry 4.0 era.Design/methodology/approachThis paper combines the literature of PM and specifically the BSC with the literature related to the dimensions of supply chain in the context of Industry 4.0.FindingsDimensions extracted from the literature based on supply chains within the context of Industry 4.0 showed a strong alignment with the four perspectives of the BSC, which make it suitable to be considered as a performance measurement system (PMS) for supply chains in this new context.Research limitations/implicationsFrom theoretical perspective, this study contributes to the limited literature on PM for supply chains in Industry 4.0 era. The study proposes a supply chain 4.0 Scorecard and strongly support researchers to conduct future empirical researches in order to get a deeper understanding about PM in supply chains in the Industry 4.0 era. As limitations, the theoretical framework proposed needs further empirical research in other to validate it and obtain new insights over the investigation conducted and presented into this paper.Practical implicationsPractitioners can use this study as a guide to develop more effective performance measurement systems – PMSs in their organizations.Originality/valueThis research is unique as it addresses a significant knowledge gap related to PM in supply chains in the Industry 4.0 era. It brings a significant contribution in terms of understanding how to measure performance in supply chains in this new era.

Exploring strategic execution

2016 ◽  
Vol 9 (4) ◽  
pp. 406-428 ◽  
Author(s):  
Meabh Smith ◽  
John Loonam
Keyword(s):  
Balanced Scorecard ◽  
Qualitative Interviews ◽  
Healthcare Providers ◽  
Healthcare Sector ◽  
Healthcare Organisation ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Irish Hospital ◽  
Improved Performance ◽  
Strategic Execution

Purpose Globally and particularly in Ireland, reduced expenditure on healthcare along with increasing pressure to increase patient throughput and improved performance against standards, is forcing healthcare providers to adopt tools from the business sector and apply them in the healthcare sector to bring about improved performance. The paper aims to discuss these issues. Design/methodology/approach This study is interpretivist in nature, specifically focussing on exploring how the balanced scorecard can support improved service delivery within a hospital department. The research will conduct an exploratory case study of a single hospital site within the Irish republic. This research is based on qualitative interviews with corroboration from document review and direct observation. This study provides a snap-shot of the Cath Lab service at a moment in time. Findings The development of a strategy map and proposed balanced scorecard for an Irish hospital unit. Originality/value The development of a balanced scorecard for a healthcare organisation.

Monitoring and regulating corporate identities using the balanced scorecard

2009 ◽  
Vol 13 (2) ◽  
pp. 116-135 ◽  
Author(s):  
Jai Kim ◽  
Caroline Hatcher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Identity Management ◽  
Corporate Identity ◽  
Management Control ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature.Design/methodology/approachTwo questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement?FindingsCorporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non‐financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self‐producing and self‐referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation.Originality/valueThis paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.

Training programs and performance measurement

2009 ◽  
Vol 13 (4) ◽  
pp. 294-315 ◽  
Author(s):  
Antonella Cifalino ◽  
Stefano Baraldi
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Training Programs ◽  
Systematic Evaluation ◽  
Content Type ◽  
Strategic Performance ◽  
The Balanced Scorecard ◽  
Organisational Effectiveness ◽  
Evaluation Of Training ◽  
And Performance

PurposeThis paper aims to present an exploratory study of the evaluation of training programs, based on a theoretical framework reviewing both the training literature and the strategic performance measurement (SPM) literature. The purpose of the paper is to analyse whether the operational approach (suggested by the training literature) and the strategic approach (suggested by the SPM literature) are actionable and feasible to measure the performance of training programs, and which relationships occur between these approaches.Design/methodology/approachThe methodology supporting the paper is largely oriented to action research. The research project took about 12 months, working with five Italian healthcare organisations in order to develop an actionable system for measuring the performance of selected training programs.FindingsThe results suggest that the operational and the strategic approaches are actionable and feasible to measure the performance of selected training programs; that these approaches are complementary, and not alternative; and that their contextual use is mutually beneficial, because it allows alignment of the evaluation of training programs towards organisational priorities.Research limitations/implicationsThe limitations of the paper concern its explorative nature. The paper does not expand its focus from the training programs to the training function, and from the training literature to the strategic human resource literature. Research on these topics may contribute to further analysing the links between training evaluation and SPM systems.Practical implicationsThe paper shows the feasibility of a systematic evaluation of selected training programs at an organisational level of analysis, aiming at increasing organisational effectiveness.Originality/valueThe paper suggests the relevance of evaluating training programs according to an SPM framework based on the Balanced Scorecard.

scholarly journals PERFORMANCE MEASUREMENT OF DEPARTMENT OF HEALTH, WEST ACEH DISTRICT USING BALANCED SCORECARD ANALYSIS

2020 ◽  
pp. 4-19
Author(s):  
◽  
Fazli Syam BZ ◽  
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
District Health Office ◽  
District Health ◽  
The West ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
Department Of Health ◽  
Financial Perspective ◽  
Measuring Tool

This study aims to analyze the performance rating of the West Aceh District Health Office through 4 perspectives using the Balanced Scorecard approach as a measuring tool. The study approach is quantitative approach. The data analysis method used in this study is to calculate the ratio from the four perspectives of the balance scorecard to measure performance. The results of the study show that the performance of the financial perspective during 2016, 2017 and 2018 is not good. The service perspective shows a good performance value for 3 consecutive years. In 2016 and 2018 for internal bussines processes perspective internally shows the results of the performance was good, but for 2017 the results showed a quite good performance. Meanwhile, the human resource perspective shows that only in 2017 the West Aceh District Health Office performed well, but in 2016 and 2018 the results of the study showed that the performance was quite good. Overall the accumulated value of performance measurement balanced scorecard of DHO Aceh Barat showed healthy performance for 2 years (showing 2,8 points in 2016 and 2,9 points in 2017 with healthy performance category standard values ≥ 2,8 points) but for 2018 the results show less healthy performance (showing 2.7 points).

What signifies success in e‐CRM?

2009 ◽  
Vol 27 (2) ◽  
pp. 246-267 ◽  
Author(s):  
Hande Kımıloğlu ◽  
Hülya Zaralı
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Customer Value ◽  
Business Processes ◽  
Management Tool ◽  
Measurement Tool ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Support Costs ◽  
A Performance

PurposeThis paper seeks to use the balanced scorecard approach to create a performance measurement tool for e‐CRM implementations, distinguishing the criteria which signify higher levels of success in e‐CRM for internet businesses.Design/methodology/approachA performance measurement tool assessing the success of e‐CRM implementations under the customer, internal business, innovation and learning, and financial perspectives of the balanced scorecard is constructed. A total of 72 internet businesses in Turkey were surveyed about how much their CRM implementations contributed to the improvement in various measures under these four perspectives. These businesses are categorised as those with high versus moderate levels of perceived e‐CRM success. T‐tests are conducted to find out which success criteria distinguish these two groups more significantly.FindingsCompanies with higher levels of perceived e‐CRM success claimed significantly higher levels of improvements in customer satisfaction, transaction amounts and frequency, brand image, effective database management and customer targeting, efficient business processes, technology utilisation, excellence and innovation in services, improved sales, profitability and decreased service support costs.Research limitations/implicationsThe sample size is relatively small due to the difficulty of collecting data from internet businesses on a strategic issue such as e‐CRM. Perceived e‐CRM success is assessed based on the answers of a single respondent from each business.Practical implicationsWith successful e‐CRM programs, internet businesses can experience significant levels of improvements under all the four perspectives of the balanced scorecard, including tangible measures such as financial outcomes and the less tangible indicators such as customer value, innovation, excellence, and efficiency in business processes.Originality/valueA general strategic management tool is applied to a specific process in internet businesses. Performance in e‐CRM is assessed extensively.

Performance Measurement using Balance Score Card and its Applications: A Review

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Shradha Gawankar ◽  
Sachin S. Kamble ◽  
Rakesh Raut
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Strategic Change ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Measurement Framework ◽  
Score Card ◽  
And Performance

This paper aims to propose the idea of briefly explaining the balance scorecard by highlighting its use, application in depth. A critical enabler in achieving desired performance goals is the ability to measure performance. Despite the importance of accurately measuring organizational performance in most areas of academic research, there have been very few studies that have directly addressed the question of how overall organizational performance is or should be measured. Perhaps more importantly, none of these studies seems to have significantly influenced how overall organizational performance is actually measured in most of the empirical research that uses this construct as a dependent measure. The most popular of the performance measurement framework has been the balanced scorecard abbreviated as BSC. The BSC is widely acknowledged to have moved beyond the original ideology. It has now become a strategic change management and performance management process. The approach used in this paper is the combination of literature review on evolution of balance score card and its applications in various sectors/organizations/ areas. This paper identify that the balanced scorecard is a powerful but simple strategic tool and the simplicity of the scorecard is in its design. By encompassing four primary perspectives, the tool allows an organization to turn its attention to external concerns, such as the financial outcomes and its customers expectations, and internal areas, which include its internal processes to meet external requirements and its integration of learning and growth, to successfully meet its strategic expectations. This paper provides a comprehensive overview of the balanced scorecard combined with application and strategy, which are now in a better position to begin to recognize managements expectations and to discover new ways to build value for workplace learning and performance within organization.

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