Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/35243
Autoria: Caldeirão, A.
Conceição, A.
Editor: Ana Pinto Borges
Elvira Vieira
Albertina Paula Monteiro
Data: 2024
Título próprio: Balanced Scorecard: Management control analysis in a private dental healthcare clinic
Título e volume do livro: Proceedings of the International Workshop on Accounting and Taxation (IWAT2024)
Paginação: 246 - 263
Referência bibliográfica: Caldeirão, A., & Conceição, A. (2024). Balanced Scorecard: Management control analysis in a private dental healthcare clinic. In A. P. Borges, E. V., & A. P. Monteiro (Eds.), Proceedings of the International Workshop on Accounting and Taxation (IWAT2024) (pp. 246-263). ISAG - European Business School. HTTPS://DOI.ORG/10.58869/02
ISSN: 2184-9730
ISBN: 978-989-54164-8-6
DOI (Digital Object Identifier): HTTPS://DOI.ORG/10.58869/02
Palavras-chave: Dental clinic
Balanced Scorecard --
Health management
Performance indicators
Quality healthcare
Implementation strategies
Resumo: Purpose: This study aims to analyse the implementation of the Balanced Scorecard (BSC) as a management control tool in a dental clinic. Therefore, a proposal of this model is presented, including the development of a strategic map specifically tailored for a small private healthcare organization. Methodology: A qualitative methodology was adopted, following the principles outlined by Yin (2018), through the implementation of an interventionist case study (Baard and Dumay, 2020). Results: The case highlighted the existence of a culture that tends to be neobureaucratic (Dey et al., 2006), revealing flexibility, however top-down, with the final decision-making power centralized in a single person responsible. Research limitations: The BSC implementation process can be complex. The cycle of planning, implementation, and performance monitoring is an ongoing process that was not fully addressed due to time constraints. The research relied predominantly on data acquired from interviews; however, the combination of qualitative methods and literature review strengthens the understanding of the study at hand. Originality: This study contributes to the literature on the BSC, providing pragmatic insights tailored to the unique needs of small-scale organizations in the private healthcare sector.
Arbitragem científica: no
Acesso: Acesso Aberto
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