A Proposed Framework of Implementing Balanced Scorecard in Enhancing Total Value Chain and Overall Strategic Performance: A Case Study Applied in Public Hospitals as Non-Profit and Government Organizations (NPGOs | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 3, September 2025, Pages 247-279 PDF (1.2 M) | ||
| DOI: 10.21608/abj.2025.452621 | ||
| Authors | ||
| Abdel-Rahman Desouky ْْْIbrahim1; Hatem Mohamed El-Shishini2; Medhat Naguib Elgendy3 | ||
| 1Demonstrator of Accounting, Faculty of Commerce, Tanta University, Egypt | ||
| 2Professor of Cost Accounting, Chairman of Accounting Department, Faculty of Commerce, Tanta University, Egypt | ||
| 3Lecturer of Accounting, Faculty of Commerce, Tanta University, Egypt | ||
| Abstract | ||
| Title: A Proposed Framework of Implementing Balanced Scorecard in Enhancing Total Value Chain and Overall Strategic Performance: A Case Study Applied in Public Hospitals as Non-Profit and Government Organizations (NPGOs) Background: Major advances in the Healthcare Sector have resulted in a rapid and continuous changing rate that is necessary for enhancing strategic performance to offer patients higher value from what they require from Public Hospitals to provide better service. Existing information indicates that Hospitals can use Balanced Scorecard (BSC) to outperform those lacking a structured Strategic Performance Management (SPM) method. By working and directing Hospital Total Value Chain (HTVC), resources are distributed efficiently helping stay up to date with new and major developments and enhancing strategic performance. Joining the primary and support activities of HTVC with the four perspectives of the BSC enables the measurement of the correct functioning of the hospital— including financial as well as non-financial performances and its appraisal—that follows up to be done in the Healthcare Sector. Results of this paper propose a new framework by BSC that provides Key Performance Indicators (KPIs) to help measure, evaluate, and get feedback of HTVC and eventually enhance Strategic Performance of the hospital. Purpose: The research aims to propose a Framework of Implementing Balanced Scorecard in Enhancing Total Value Chain and Overall Strategic Performance. Design/Methodology/ Approach/Method/Tool: The research adopted Problem Solving Approach. Based on that, the Constructive Approach was used to develop the proposed framework to serve the research purpose. A Case Study was applied as a research method using Analytical Hierarchy Process (AHP) tool on Tanta University Educational Hospital to clarify the applicability of the proposed framework. The research data was based on interviews, observations, and questionnaires to gather all necessary data. Findings: The applicability of Value Chain differs as Value Chains differ from one organization to another, leading to customization of Value Chain models, especially in Hospitals and Healthcare Sector, making the use of Balanced Scorecard provide necessary and suitable indicators to help enhance Total Value Chain (TVC) and accordingly enhance Overall Strategic Performance. Originality: This research provides a fertile ground for paying more attention to NPGOs and looks forward to enhancing their value-creation process provided for patients, as to enhance their TVC as to enhance their Overall Strategic Performance, using BSC as a vital tool for measurement and evaluation of performance, depending on AHP as a decision making process to rank necessary KPIs of their relative importance (weight). | ||
| Keywords | ||
| Balanced Scorecard (BSC); Hospital Value Chain (HVC); Healthcare Value Chain (HCVC); Hospital Total Value Chain (HTVC); Strategic Performance Management (SPM); Analytical Hierarchy Process (AHP) | ||
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