BACKGROUND AND OBJECTIVES Oregon Health & Science University Family Medicine implemented a balanced scorecard within our clinics that embraces the inherent tensions between care quality, financial productivity, and operational efficiency. This data-driven performance improvement process involved: (1) consensus-building around specific indicators to be measured, (2) developing and refining the b...

As the years have passed, the Balanced Scorecard, in some sense of this phrase, has been adopted on a worldwide basis. But the variations in conceptualizing and implementing it are so great that it is not always clear what, exactly, is being adopted and whether an intervention using the name "balanced scorecard" is having the impact its sponsors have envisioned. In this White Paper, I'll provid...

Balanced scorecard has proven to be a functional tool for large companies, however, smalland medium-sized enterprises (SME) have experienced it too complicated for their purposes. The aim of this research is to analyse the potential of simplifying balanced scorecard in order to acknowledge the practical realities of SMEs. The results of this study indicate that the viewpoints covered by balance...

Management theory and practice suggest a wide range of instruments used in organizations in order to measure performance, whether individual or organizational. The purpose of this paper is to mention some of these tools, with an emphasis on the balanced scorecard. Although numerous organizations have adopted the balanced scorecard as a means to increase organizational performance, few of them h...

Global competitive pressures shape an enterprise’s focus on strategic management systems, and in particular the Balanced Scorecard; this shift suggests that global companies adopt a handful of management best practices, most of which originate in the West. Divergence factors such as national culture, leadership styles and human resource management practices underscore the trend towards converge...

Both prior literature and reported managerial practices have claimed that the Balanced Scorecard is a management tool that can help organizations to effectively implement strategies. In this article, we examine some of the contributions, dilemmas, and limitations of Balanced Scorecards in health care organizations. First, we describe the evolution of Balanced Scorecards from multidimensional pe...

The balanced scorecard (BSC) initially developed by Kaplan and Norton, is a performance management system that should allow enterprises to drive their strategies on measurement and follow-up. In recent years the BSC has been applied to information technology (IT) and currently the first real-life IT applications are starting to emerge. In this article, it is shown how the IT balanced scorecard ...

This paper studies the incentive effects of a balanced scorecard within a multitask agency framework under both formal and relational contracts. First, the main characteristics of the balanced scorecard are analyzed with respect to performance measure congruity. It is shown that under complete verifiability, a properly designed balanced scorecard is capable of perfectly aligning the interests o...