Balanced performance measurement in research hospitals: the participative case study of a haematology department.

Balanced performance measurement in research hospitals: the participative case study of a haematology department.
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DOI:
10.1186/s12913-017-2479-6
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发表时间:
2017-08-03
影响因子:
2.8
通讯作者:
Sarto F
Sarto F
中科院分区:
医学3区
文献类型:
--
作者:
Catuogno S;Arena C;Saggese S;Sarto F

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本文旨在审查、设计和实施公立研究医院的多维绩效评估系统,以解决其多方面利益相关者需求的复杂性及其护理和研究的双重机构目标。该方法依赖于参与性的案例研究,由外部研究人员与意大利研究医院的工作人员密切合作。本文基于一套新的绩效指标体系,开发并应用了一种定制版的平衡计分卡。我们的研究结果表明,它可以被认为是一个有效的框架来衡量研究型医院的绩效,由于相结合的概括性和上下文特定的因素。通过展示如何平衡计分卡框架可以定制的研究医院,本文是特别感兴趣的复杂的医疗机构正在实施管理会计实践。本文通过对设计和实施这一多维绩效工具所面临的挑战进行研究,为平衡计分卡在医疗保健领域的应用提供了文献基础。这是第一篇论文,显示如何平衡计分卡模型可以适应公立研究型医院的具体要求。
The paper aims to review, design and implement a multidimensional performance measurement system for a public research hospital in order to address the complexity of its multifaceted stakeholder requirements and its double institutional aim of care and research. The methodology relies on a participative case study performed by external researchers in close collaboration with the staff of an Italian research hospital. The paper develops and applies a customized version of balanced scorecard based on a new set of performance measures. Our findings suggest that it can be considered an effective framework for measuring the research hospital performance, thanks to a combination of generalizable and context-specific factors. By showing how the balanced scorecard framework can be customized to research hospitals, the paper is especially of interest for complex healthcare organizations that are implementing management accounting practices. The paper contributes to the body of literature on the application of the balanced scorecard in healthcare through an examination of the challenges in designing and implementing this multidimensional performance tool. This is one of the first papers that show how the balanced scorecard model can be adapted to fit the specific requirements of public research hospitals.
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