Designing of Sustainability Balanced Scorecard in Health Care Sector – Contextual Reference to the Emergence of Pandemic

Authors

  • Aindrila Biswas Assistant Professor, Department of Commerce, Prafulla Chandra College, Kolkata

DOI:

https://doi.org/10.33516/maj.v56i2.58-62p

Keywords:

No Keywords.

Abstract

Balanced Scorecard aims to categorise quantifiable objectives of an organisation generally into four perspectives: financial (economic), customer, internal business processes and learning and growth perspectives respectively. The paper aims to develop a Balanced and Sustainable performance measurement tool for healthcare organisations in emerging market economies who are facing numerous and uncontrollable challenges owing to the Covid-19 pandemic. The sustainability dimension in BSC integrates environmental and social perspectives. Proposed Sustainability Balanced Scorecard has been designed. The designed SBSC identifies probable-feasible-attainable-objective measurement techniques.

Downloads

Download data is not yet available.

Published

2021-02-28

How to Cite

Biswas, A. (2021). Designing of Sustainability Balanced Scorecard in Health Care Sector – Contextual Reference to the Emergence of Pandemic. The Management Accountant Journal, 56(2), 58–62. https://doi.org/10.33516/maj.v56i2.58-62p

Issue

Section

Cover Story

References

Biswas A., (2017). A consumption value-gap analysis for sustainable consumption. Environment Science and Pollution Research, 24(8): pp 7714–7725.

Biswas A., (2019). Effect of Strategic Marketing on Sustainable Business Performance–A Study of Pharmaceutical Industries in India; Indian Journal of Pharmaceutical Education and Research, 53.

Luisa Alvarez, Anna Soler, Leonor Guiñón & Aurea Mira (2018). A balanced scorecard for assessing a strategic plan in a clinical laboratory. Biochem Med (Zagreb), 29(2).

Somnuk Aujirapongpan, Kanookwan meesook, Pornpan Theinsathid & Chanidapa Maneechot (2020). Performance Evaluation of Community Hospitals in Thailand: An Analysis Based on the Balanced Scorecard Concept. Iran Journal of Public Health, 49(5), pp.906-913.

Behrouzi Farshad, Awaluddin Mohamed Shaharoun & Azanizawati Ma’aram (2014). Applications of the balanced scorecard for strategic management and performance measurement in the health sector. Australian Health Review, 38, pp 208–217

Simona Catuogno, Claudia Arena, Sara Saggese & Fabrizia (2017). Balanced performance measurement in research hospitals: the participative case study of a haematology department. BMC Health Services Research, 17:522.

Hansen, E.G., Schaltegger, S., (2018). Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood? Journal of Business Ethics 150 (4), pp 937–952

Kaplan, R.S., Norton, D.P., (1996). Linking the balanced scorecard to strategy. California Manage. Rev. 39 (1), pp 53–79.

Kaplan, R.S., Norton, D.P., (2001). Transforming the balanced scorecard from performance measurement to strategic management: part I. Account. Horiz. 15 (1), pp 87–104

Annarita Trotta, Emma Cardamone, Giusy Cavallaro & Marianna Mauro (2013). Applying the Balanced Scorecard approach in teaching hospitals: a literature review and conceptual framework. The International Journal of Health planning and Management, 28: pp 181–201.

Tahniyath Fatima, Said Elbanna (2020). Balanced scorecard in the hospitality and tourism industry: Past, present and future. International Journal of hospitality management, 91.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.