Bureaucracy and the balanced scorecard in health care settings

Detalhes bibliográficos
Autor(a) principal: Costa Oliveira, Helena
Data de Publicação: 2020
Outros Autores: Rodrigues, Lúcia Lima, Craig, Russell
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.22/19267
Resumo: Purpose – 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) evidences 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. Findings – 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 evidenced 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 fostering flexibility, collaboration, innovation and adaptation – all of which should help lead to improved health care outcomes.
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spelling Bureaucracy and the balanced scorecard in health care settingsBalanced scorecardBureaucracyHealth care managementManagement accountingOrganizationsPortugalPurpose – 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) evidences 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. Findings – 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 evidenced 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 fostering flexibility, collaboration, innovation and adaptation – all of which should help lead to improved health care outcomes.Emerald Publishing LimitedRepositório Científico do Instituto Politécnico do PortoCosta Oliveira, HelenaRodrigues, Lúcia LimaCraig, Russell2022-01-03T16:12:35Z20202020-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.22/19267engCraig, R. and Oliveira, H. and Rodrigues, L. L. (2020) 'Bureaucracy and the balanced scorecard in health care settings.', International journal of health care quality assurance., 33 (3). pp. 247-259.0952-686210.1108/IJHCQA-07-2019-0121info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:13:22Zoai:recipp.ipp.pt:10400.22/19267Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:39:20.429075Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Bureaucracy and the balanced scorecard in health care settings
title Bureaucracy and the balanced scorecard in health care settings
spellingShingle Bureaucracy and the balanced scorecard in health care settings
Costa Oliveira, Helena
Balanced scorecard
Bureaucracy
Health care management
Management accounting
Organizations
Portugal
title_short Bureaucracy and the balanced scorecard in health care settings
title_full Bureaucracy and the balanced scorecard in health care settings
title_fullStr Bureaucracy and the balanced scorecard in health care settings
title_full_unstemmed Bureaucracy and the balanced scorecard in health care settings
title_sort Bureaucracy and the balanced scorecard in health care settings
author Costa Oliveira, Helena
author_facet Costa Oliveira, Helena
Rodrigues, Lúcia Lima
Craig, Russell
author_role author
author2 Rodrigues, Lúcia Lima
Craig, Russell
author2_role author
author
dc.contributor.none.fl_str_mv Repositório Científico do Instituto Politécnico do Porto
dc.contributor.author.fl_str_mv Costa Oliveira, Helena
Rodrigues, Lúcia Lima
Craig, Russell
dc.subject.por.fl_str_mv Balanced scorecard
Bureaucracy
Health care management
Management accounting
Organizations
Portugal
topic Balanced scorecard
Bureaucracy
Health care management
Management accounting
Organizations
Portugal
description Purpose – 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) evidences 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. Findings – 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 evidenced 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 fostering flexibility, collaboration, innovation and adaptation – all of which should help lead to improved health care outcomes.
publishDate 2020
dc.date.none.fl_str_mv 2020
2020-01-01T00:00:00Z
2022-01-03T16:12:35Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.22/19267
url http://hdl.handle.net/10400.22/19267
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Craig, R. and Oliveira, H. and Rodrigues, L. L. (2020) 'Bureaucracy and the balanced scorecard in health care settings.', International journal of health care quality assurance., 33 (3). pp. 247-259.
0952-6862
10.1108/IJHCQA-07-2019-0121
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald Publishing Limited
publisher.none.fl_str_mv Emerald Publishing Limited
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
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collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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