Portugal continua a gastar mais no setor da saúde, em termos relativos, que a maioria dos outros países (OCDE, 2015). Assim, é urgente tornar aquelas instituições mais eficientes. O presente artigo ...tem como objetivo apresentar uma proposta de Balanced Scorecard para o Centro Hospitalar de Lisboa Ocidental, evidenciando a importância que pode assumir na gestão da atividade. Com o estudo, foi possível concluir que a introdução da perspetiva de Aprendizagem e Crescimento, permite valorizar os recursos humanos e atribuir responsabilidades pelo desempenho, em todos os níveis da organização. Melhorando o planeamento e a gestão do capital humano assegura-se maior produtividade, menor desperdício de recursos financeiros e uma utilização mais racional dos meios disponíveis, bem como o aumento da efetividade dos cuidados de saúde, com o aumento do número de consultas, a melhoria dos tempos de espera e uma redução do custo médio por consulta.
The balanced scorecard (BSC) is one of the most influential strategy implementation and control tools of the past 75 years, but data regarding the BSC’s impact on firm performance is mixed. In this ...work, we go beyond anecdotal evidence to take stock of the practical impact the BSC has had, synthesize available qualitative and quantitative data on the relationship between BSC adoption and firm performance, and investigate the conditions under which the BSC has been found to be a successful strategy implementation tool. Based on the evidence, we then provide several recommendations on how to maximize the value of BSC adoption. These recommendations are centered on an apparent paradox: While the BSC is a tool for effective strategy implementation, it must itself be effectively implemented to deliver on its potential.
AbstrakPenelitian ini bertujuan untuk mengukur prestasi kinerja Dinas Perhubungan Kabupaten Bekasi dengan menggunakan metode Balanced Scorecard (BSC). Penelitian ini menggunakan pendekatan ...kuantitatif dan kualitatif dengan metode studi kasus pada Dinas Perhubungan Kabupaten Bekasi. Teknik pengumpulan data yang digunakan melalui kuesioner, wawancara, dan dokumentasi. Teknik analisis yang digunakan adalah analisis deskriptif. Hasil penelitian pada Dinas Perhubungan Kabupaten Bekasi menunjukkan: (1) Kinerja dari perspektif keuangan memiliki kinerja yang kurang ekonomis, tidak efektif, dan sangat efisien; (2) Kinerja dari perspektif pelanggan sangat memuaskan; (3) Kinerja dari perspektif proses bisnis internal sangat memuaskan; (4) Kinerja dari perspektif proses pembelajaran serta pertumbuhan sangat memuaskan. Lalu secara keseluruhan, kinerja instansi masuk dalam kategori baik.Kata kunci: Balanced Scorecard, Pengukuran Kinerja, Dinas Perhubungan Kabupaten Bekasi. AbstractThis study aims to measure the performance of Dinas Perhubungan Kabupaten Bekasi using the BSC. The method of this research is case studies. Data collection techniques used are questionnaires, interviews, and documentation. Based on research that has been conducted at Dinas Perhubungan Kabupaten Bekasi, it can be concluded that: (1) Performance from a financial perspective has less economic performance, ineffectiveness, and is very efficient; (2) Performance from the customer's perspective is very satisfactory; (3) Performance from the perspective of internal business processes is very satisfactory; (4) Performance from the perspective of the learning and growth process is very satisfying. Then overall, the performance of the agency is in the good category Keywords: Balanced Scorecard, Performance Measurement, Dinas Perhubungan Kabupaten Bekasi.
PurposeThis study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to ...present a conceptual framework proposing relationships between SBSC and environmental performance.Design/methodology/approachThis paper conducts a systematic literature review of articles published in double-blind peer-reviewed journals that are listed on Scopus and/or Web of Science databases.FindingsThe first part of the paper reveals that two architectures of SBSC appear to be dominant in the literature (SBSC-4 where sustainability parameters are integrated with the four perspectives of the balanced scorecard and SBSC-5 where sustainability is shown as an additional standalone fifth perspective). The next part of the paper presents a conceptual model relating SBSC as decision-making tools to environmental performance outcomes. The paper also indicates that SBSC knowledge mediates the above relationships. Furthermore, based on the theory of expert competence, the presence of experts possibly moderates the relationship between SBSC architecture and environmental performance outcomes.Research limitations/implicationsThe literature indicates a lack of consensus on establishing a clear linkage on the relationship between SBSC architecture and environmental performance outcomes. As a result, a holistic conceptual framework where SBSC knowledge acts as a mediator and presence of experts as a moderator may be able to provide a more consistent relationship between SBSC architecture and environmental performance outcomes.Practical implicationsThe conceptual framework proposed provides factors to be considered by decision makers, for effective outcomes when aiming to achieve environmental stewardship objectives.Social implicationsEnvironmental performance by business organisations have come under close scrutiny of stakeholders. As a result, the holistic model proposed in the current study may pave the path for decision-makers to achieve superior environmental outcomes, leading to greater satisfaction of stakeholders such as the communities that are impacted by the business operations of an organisation.Originality/valueThis is the first paper to propose a model for future research regarding the link between SBSC and environmental performance outcomes – with expert managers acting as moderators and SBSC knowledge acting as a mediator.
The integration of social and environmental issues into their business model is today a major issue for companies facing the challenge of sustainability. This is leading them to redefine their models ...of performance measurement. In this perspective, integrated and multi-dimensional frameworks such as Balanced Scorecards (BSCs) and Sustainability Balanced Scorecards (SBSCs) offer attractive opportunities. Drawing on a systematic literature review (SRL), this article provides an analysis of the literature to identify the main trends in research on (S)BSCs and their contribution to CSR and sustainability issues. While the SLR reveals a major stream of instrumentalist and functionalist research aimed at demonstrating the relevance of SBSC in the strategic alignment of CSR, more critical approaches question the foundations, purposes and architecture of these instruments regarding the macroscopic challenges of sustainability. More precisely, focused on an organizational performance measurement, these tools would struggle to embrace the full complexity of sustainability issues. The article contributes novel insights to expand current models of SBSC from the perspective of a real contribution to strong sustainability challenges.
•Include sustainability and Corporate Social Responsibility in business strategy.•Incorporate sustainability and Corporate Social Responsibility in the Balanced Scorecard.•Sustainability Balanced Scorecard aids management to set up sustainability in strategy.•Illustrate how strategic map contributes to the common good.•Questioning the effectiveness of Balanced Scorecard and Sustainability one.
The increasing strategic importance of environmental, social and ethical issues as well as related performance measures has spurred interest in corporate sustainability performance measurement and ...management systems. This paper focuses on the balanced scorecard (BSC), a performance measurement and management system aiming at balancing financial and non-financial as well as short and long-term measures. Modifications to the original BSC which explicitly consider environmental, social or ethical issues are often referred to as sustainability balanced scorecards (SBSCs). There is much scholarly discussion about SB SC architecture and how it can be designed to relate performance dimensions, strategic objectives and the logical links among these elements. To synthesise the widely scattered research findings and publications on the SBSC, we conducted a thematic analysis based on a systematic literature review containing 69 relevant articles spanning a period of two decades. We found that sustainability-oriented modifications of the BSC architecture are motivated by instrumental, social/political or normative theoretical perspectives. Moreover, these modifications can be mapped with a typology of generic SBSC architectures. The first dimension of the typology describes the hierarchy between performance perspectives and strategic objectives and how it is related to the organisational value system. The second dimension describes how sustainability-related strategic objectives are integrated into SBSC performance perspectives and how this is related to corporate sustainability strategy. This study contributes to the development of the emerging SBSC literature and practice and, more generally, to research on corporate sustainability performance measurement and management. We conclude with a research agenda and implications for management.
The BSC is a fundamental tool for the improvement system of organizations, its application allows to collect data necessary to measure the quality of processes based on indicators using the traffic ...signaling technique. The objective of this research was to analyze the importance of the use of BSC management indicators in the university leveling courses, which allowed proposing the design of a continuous improvement system, based on the Balanced Scorecard management indicators methodology. Taking the UAR of the UTEQ as the object of study. Its development was descriptive and exploratory, using the quantitative and bibliographic method, the interview to the administrative personnel allowed to gather information to base the proposed proposal.
This article focuses on the sustainability balanced scorecard (SBSC) as a performance measurement and management control tool that can play an essential role in driving companies towards ...sustainability goals. According to previous studies, research on the SBSC can be structured into the stages of design, implementation, use and evolution. This study aims to systematise knowledge on the use stage. Specifically, it addresses the determinants affecting SBSC use, the approaches that companies employ in SBSC application and the outcomes it generates in terms of the effects on sustainability control and management. The research was conducted through a systematic literature review considering 65 articles published in ABS‐ranked journals in the period 2000–2020. Findings add to the body of literature on the SBSC in management and accounting fields, providing an overview of current research, mapping research streams, indicating potential future research avenues and highlighting some managerial implications.
This research aims to find empirical support for the benefits of Corporate Social Responsibility (CSR) to family-owned hotels by identifying paths through which CSR influences business. The ...Sustainability Balanced Scorecard (SBSC) concept is used to assess the perceived importance of relationships between CSR and business performances to support the goals of the case hotels. SBSC breaks the business down into five dimensions namely; Financial, Customer, Internal Business, Learning & Growth and Non-Market Perspective, which is CSR in this study. The results of partial least squares (PLS) regression using the sample consisting of three stakeholders (i.e., two hundred customers, seventy employees and thirty managers) of family-owned hotels delivered several findings: (i) both the employee and manager group shows that CSR has a significant influence on BSC dimensions with variance (ii) all of the stakeholder groups support the significant relationship between CSR and goals and (iii) all of the stakeholder groups confirm the causal relationship among BSC dimensions with variance. Lastly, we conclude the paper by discussing implications for family-owned hotels as well as addressing limitations.
Introduction: L’amélioration de la performance est un grand défi pour les hôpitaux.
Sa mesure est une fonction ardue, pour les gestionnaires, qui nécessite la mise en
place des outils de gestion ...innovants. Néanmoins, il est fort constaté que la
performance dans le service de néonatologie-CHU Oujda est appréciée intuitivement
selon une logique plus médicale qui se concentre sur la guérison du patient ignorant
d’autres dimensions. Le déficit est noté dans l’usage des dispositifs de mesure et
d’analyse des performances. Objectif: ce travail vise à concevoir un tableau de bord
équilibré, multidimensionnel et spécifique au service de de néonatologie-CHU et à le
mettre à la disposition des managers pour les aider à piloter leurs performances et
à prendre les décisions.Méthodes : une recherche intervention basée sur une approche
constructiviste est réalisée sur le terrain à travers 12 entretiens avec les
gestionnaires du CHU. L’analyse du circuit et du processus de soins est faite par 37
entretiens avec les soignants et une observation effectuée sur 30 PEC. Une série de
réunions a permis d’élaborer et de valider une batterie d’indicateurs de performance
du service.Résultats: Il ressort de l’étude qu’un modèle de tableau de bord
équilibré et multidimensionnel est conçu pour être mis à la disposition des managers
dans le SN-CHU. Il comporte 29 indicateurs de performance clairs, réalistes,
adaptés, précis, accessibles, simples et ergonomiques. Il traduit quatre
perspectives de mesure relatives au développement organisationnel, processus
internes, client et finance. L’outil est applicable selon une logique de causalité
entre ses axes et permet une interprétation descriptive et comparative de ses
résultats. Les mesures dans le modèle convergent principalement vers la satisfaction
des besoins des patients.Conclusion: la construction d’un tel modèle a connu un réel
succès grâce à la détermination des décideurs. Or, sa traduction pourrait être
confrontée à un faible engagement des opérationnels. Ce qui nécessiterait le passage
vigilant par une préparation à l’implantation considérant ‘’l’acteur’’.
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