Title: Critical success factors of effective implementation of balanced scorecard and organisational performance: case of UAE private hospitals

Authors: Alaa Mushtaha; Khaled Aljifri; Taoufik Zoubeidi

Addresses: College of Health Sciences, Higher Colleges of Technology (HCT), United Arab Emirates ' College of Business Administration, American University in the Emirates (AUE), Dubai, United Arab Emirates ' College of Business Administration, American University in the Emirates (AUE), Dubai, United Arab Emirates

Abstract: This study seeks to better understand balanced scorecard (BSC) implementation in healthcare organisations. It aims to identify the critical success factors (CSFs) that influence the effectiveness of BSC and measure the impact of the latter on the organisational performance of private hospitals in the UAE. This study developed a conceptual framework explaining the relationships between CSFs, the successful implementation of BSC, and organisational performance. The framework was represented by a structural model that was tested and validated using a partial least squares analysis and survey data from 73 private hospitals in the UAE. The study concludes that the three constructs of CSFs (i.e., corporate purpose, integration purpose, and supporting purpose) have predictive relevance for the successful implementation of the BSC. The results show that successful implementation of the BSC has a significant positive impact on organisational performance. This study also offers important insights into measuring organisational performance in private hospitals.

Keywords: critical success factors; CSFs; balanced scorecard; organisational performance; healthcare; strategic management system; UAE.

DOI: 10.1504/JIBED.2024.142500

Journal for International Business and Entrepreneurship Development, 2024 Vol.16 No.3, pp.425 - 446

Received: 03 Apr 2024
Accepted: 26 Apr 2024
Published online: 04 Nov 2024 *

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