Review of Balanced Scorecard Application in Public Hospital Setting
摘要
The purpose of this study is to review the empirical studies that have discussed the balanced scorecard in public hospital settings to determine the potential future research opportunities. The study has highlighted empirical studies conducted in the context of both developed and developing economies for the period of 2003–2020. The study found that whether adopting BSC is useful for the public hospital sector is still unclear. Secondly, some BSC users still pay insufficient attention to non-financial measures. Finally, there are some steps and models to subsume environmental measures within BSC. However, most of these attempts are still theoretically normative and not yet verified empirically.