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Consequence and Path Analysis of Balanced Scorecard Usage: Evidence From Chinese Public Hospitals
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作者 Zhang Liqun Yu Zengbiao Wang Jian 《Journal of Modern Accounting and Auditing》 2012年第3期312-321,共10页
Based on a questionnaire survey of Chinese public hospitals, this paper explores the consequence and realization path of balanced scorecard (BSC, hereafter) usage. The results show that BSC usage can improve hospita... Based on a questionnaire survey of Chinese public hospitals, this paper explores the consequence and realization path of balanced scorecard (BSC, hereafter) usage. The results show that BSC usage can improve hospital performance remarkably. With the structural equation model analysis, we further find that, this function is realized in an indirect way through the perception of organizational fairness and organizational commitment. The BSC has direct effect to improve the perception of organizational fairness and organizational commitment, which further influence the performance. The results not only complement empirical evidences for BSC usage, but also provide guidance to regulators and hospitals to implement BSC in compensation contract. 展开更多
关键词 balanced scorecard (BSC) hospital performance path analysis organizational fairness organizationalcommitment
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