Porto Business and Accounting School, Polytechnic of Porto, Porto, Portugal.
School of Economics and Management, University of Minho, Braga, Portugal.
Int J Health Care Qual Assur. 2020 Apr 8;ahead-of-print(ahead-of-print). doi: 10.1108/IJHCQA-07-2019-0121.
We explore the relationship between the balanced scorecard (BSC) and neo-bureaucracy by investigating whether the operationalization of the BSC incorporates "neo-bureaucratic" ideas and whether the BSC implemented in a Portuguese Local Health Unit (LHU) demonstrates a neo-bureaucratic approach.
DESIGN/METHODOLOGY/APPROACH: We conduct semi-structured interviews with LHU staff and analyse documents to assess whether features of bureaucratic organization were evident in the use of a BSC by the LHU.
We found nine bureaucratic features evident in the LHU's BSC. These were systematization, rationality, authority, jurisdiction, professional qualification, knowledge, discipline, transparency and accountability. The BSC used at the LHU demonstrated a neo-bureaucratic approach.
ORIGINALITY/VALUE: Our study helps to demystify bureaucracy and overcome prevailing prejudices regarding some of its principles. Health care managers should recognize and endorse neo-bureaucratic principles in developing a BSC. They should recognize the BSC as involving a neo-bureaucratic approach. The BSC is a valuable management tool that hospital managers should find useful in fostering flexibility, collaboration, innovation and adaptation - all of which should help lead to improved healthcare outcomes.
通过调查平衡计分卡（BSC）的运作是否纳入了“新官僚主义”理念，以及 BSC 在葡萄牙地方卫生单位（LHU）的实施是否表现出新官僚主义方法，我们探讨了 BSC 与新官僚主义之间的关系。
设计/方法/途径：我们对 LHU 工作人员进行了半结构化访谈，并分析了文件，以评估 LHU 使用 BSC 时是否存在官僚组织的特征。
我们发现 LHU 的 BSC 中存在九个官僚特征。这些特征包括系统化、合理性、权威性、管辖权、专业资格、知识、纪律、透明度和问责制。LHU 使用的 BSC 表现出一种新官僚主义方法。
原创性/价值：我们的研究有助于揭开官僚主义的神秘面纱，克服对其某些原则的普遍偏见。医疗保健管理人员应该在开发 BSC 时认识并认可新官僚主义原则。他们应该认识到 BSC 涉及新官僚主义方法。BSC 是一种有价值的管理工具，医院管理人员应该发现它有助于培养灵活性、协作、创新和适应性，所有这些都应该有助于改善医疗保健结果。
