Gonzalez-Sanchez Maria Beatriz, Broccardo Laura, Martins Pires Amélia Maria
Accounting and Finance Department, Faculty of Business Administration and Tourism, University of Vigo, Ourense, Spain.
Department of Management, Faculty of Economics, University of Turin, Turin, Italy.
Int J Health Plann Manage. 2018 Jan;33(1):6-30. doi: 10.1002/hpm.2415. Epub 2017 May 5.
The aim of this paper is to gain a better understanding of how the balanced scorecard (BSC) has evolved in Spain, Italy, and Portugal. It reviews all the articles on the BSC in the health care sector written between 1992 and 2015 by Spanish, Italian, or Portuguese authors and published in Spanish, Italian, or Portuguese as well as in English. Our study first shows the state of knowledge on BSC in health care for a homogeneous group of Southern European countries. Second, it uncovers the perspectives, indicators, and generation used in the countries under observation to reveal the extent to which this management tool has evolved. Third, it analyses international variations in design and use within the health care context, especially in the United States. Moreover, it also highlights a number of important issues. The BSC is in its early stage of development in these 3 countries, which do not use it as a tool to implement strategy and align all of the elements that help integrate the organization.
本文旨在更好地了解平衡计分卡（BSC）在西班牙、意大利和葡萄牙是如何演变的。它回顾了1992年至2015年间由西班牙、意大利或葡萄牙作者撰写并以西班牙语、意大利语、葡萄牙语以及英语发表的关于医疗保健领域平衡计分卡的所有文章。我们的研究首先展示了一组同质化的南欧国家在医疗保健领域对平衡计分卡的认知状况。其次，它揭示了观察对象国家所使用的视角、指标和生成方式，以揭示这种管理工具的演变程度。第三，它分析了医疗保健背景下设计和使用方面的国际差异，尤其是在美国。此外，它还突出了一些重要问题。平衡计分卡在这三个国家尚处于发展初期，它们并未将其用作实施战略以及协调有助于整合组织的所有要素的工具。
