Incorporating the environmental dimension into the balanced scorecard: A case study in health care
Article
Khalid, Salim, Beattie, Claire, Sands, John and Hampson, Veronica. 2019. "Incorporating the environmental dimension into the
balanced scorecard: A case study in health care." Meditari Accountancy Research. 27 (4), pp. 652-674. https://doi.org/10.1108/MEDAR-06-2018-0360
| Article Title | Incorporating the environmental dimension into the |
|---|---|
| ERA Journal ID | 211087 |
| Article Category | Article |
| Authors | Khalid, Salim (Author), Beattie, Claire (Author), Sands, John (Author) and Hampson, Veronica (Author) |
| Journal Title | Meditari Accountancy Research |
| Journal Citation | 27 (4), pp. 652-674 |
| Number of Pages | 22 |
| Year | 2019 |
| Place of Publication | United Kingdom |
| ISSN | 2049-372X |
| 2049-3738 | |
| Digital Object Identifier (DOI) | https://doi.org/10.1108/MEDAR-06-2018-0360 |
| Web Address (URL) | https://www.emerald.com/insight/content/doi/10.1108/MEDAR-06-2018-0360/full/html |
| Abstract | Purpose – This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context. Design/methodology/approach – This research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory. Findings – The participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors. Research limitations/implications – This research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts. Practical implications – This study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance. Social implications – This study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical. Originality/value – This study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector. |
| Keywords | Balanced scorecard; Performance measurement; Environmental performance; Health care |
| ANZSRC Field of Research 2020 | 350105. Management accounting |
| Byline Affiliations | School of Commerce |
| Institution of Origin | University of Southern Queensland |
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