Abstract:
This study investigates the issues of balanced scorecard implementation through
literature review and questionnaire, and then consider the cultural characteristic as
the implication on the management practice in Immanuel Hospital. In particular,
the literature review approach used to find the issues of balanced scorecard
implementation as performance measurement include the balanced scorecard
world-wide implementation problem, the key success factor that essential to
makes the balanced scorecard implementation success, and the companies that
more likely to use balanced scorecard as the performance management system.
Moreover, issues of balanced scorecard in Immanuel Hospital are identified by
giving a questionnaire to the staff and managers. The national cultural
characteristic consideration as the implication on the management practice of
Immanuel Hospital is identified by collecting the data from Hofstede’s cultural
theory. In total, 25 balanced scorecard articles are analyzed and 28 respond from
staff level and manager level are collected. The findings reviewed and analyzed
from literature found that performance measures, communication, information
system, reward system and employee involvement are the most issues to be
discussed. From the questionnaire given, findings on the issues of balanced
scorecard implementation in Immanuel Hospital are lack of preparation on facing
new strategy, less optimum management practice, lack of human resource
management and lack of communication. Finally, the study gives suggestions for
Immanuel Hospital while working on balanced scorecard concept which takes the
advance action in creating a strategy as orientation, strengthen hospital culture,
focus on long-term benefit and performance indicator and improve the MIS
comprehensively.
