Balanced Scorecard for Hospital Performance Evaluation: A Systematic Review of Implementation, Outcomes, and Challenges
A PRISMA-Guided Review of Hospital Performance Measurement Frameworks
DOI:
https://doi.org/10.30994/jgrph.v11i1.636Keywords:
balanced scorecard, hospital performance, healthcare management, performance measurement, systematic reviewAbstract
Hospitals are required to improve service quality, cost efficiency, patient safety, and user satisfaction in an increasingly complex healthcare environment. Traditional performance measurement systems that focus mainly on financial indicators are often insufficient to evaluate overall organizational performance. The Balanced Scorecard (BSC) offers a comprehensive framework by integrating four perspectives: financial, customer, internal business processes, and learning and growth. This study aimed to review the implementation of BSC in hospitals and identify its benefits, outcomes, and challenges.
A systematic review was conducted following the PRISMA 2020 guidelines. Literature searches were performed in PubMed, Scopus, Google Scholar, and DOAJ using the keywords “balanced scorecard,” “hospital performance,” “healthcare management,” and “BSC in hospital.” Articles published between 2010 and 2025 in English or Indonesian were screened according to predefined inclusion and exclusion criteria. Of 312 records identified, 14 studies met the eligibility criteria and were included in the final analysis.
The findings showed that BSC positively contributed to hospital performance across all four perspectives. Financial improvements included better cost control, budget management, and operational efficiency. From the customer perspective, hospitals reported higher patient satisfaction and service quality. Internal process improvements included reduced waiting times, enhanced clinical quality, and more efficient workflows. In the learning and growth perspective, BSC supported staff development, organizational culture, employee retention, and professional competence. However, implementation challenges remained, including limited data quality, resistance to change, inadequate information systems, and insufficient understanding of BSC concepts.
In conclusion, BSC is a comprehensive and adaptable framework for hospital performance measurement that supports strategic management, continuous quality improvement, and organizational sustainability.
Downloads
References
Abu Jaber, A. A., & Nashwan, A. J. (2022). Balanced scorecard-based hospital performance measurement framework: A performance construct development approach. Cureus, 14(5), e24866. https://doi.org/10.7759/cureus.24866
Al-Kaabi, S. K., Chehab, M. A., & Selim, N. (2019). The balanced scorecard as a performance management tool in the healthcare sector: The case of the Medical Commission Department at the Ministry of Public Health, Qatar. Cureus, 11(7), e5262. https://doi.org/10.7759/cureus.5262
Amer, F., Hammoud, S., Khatatbeh, H., Lohner, S., Boncz, I., & Endrei, D. (2022). The deployment of balanced scorecard in health care organizations: Is it beneficial? A systematic review. BMC Health Services Research, 22, 65. https://doi.org/10.1186/s12913-021-07452-7
Amna, F. K. (2023). Balanced scorecard sebagai alat untuk mengevaluasi kinerja rumah sakit. Indonesian Journal of Hospital Administration, 6(1), 22-26.
Betto, F., Sardi, A., Garengo, P., & Sorano, E. (2022). The evolution of balanced scorecard in healthcare: A systematic review of its design, implementation, use, and review. International Journal of Environmental Research and Public Health, 19(16), 10291. https://doi.org/10.3390/ijerph191610291
Bisbe, J., & Barrubes, J. (2012). The balanced scorecard as a management tool for assessing and monitoring strategy implementation in health care organizations. Revista Espanola de Cardiologia, 65(10), 919-927. https://doi.org/10.1016/j.rec.2012.05.011
Citradika, D. P., & Satrio, D. (2021). Implementasi balanced scorecard di Rumah Sakit Umum Daerah Kabupaten Batang. RISTEK: Jurnal Riset, Inovasi dan Teknologi Kabupaten Batang, 6(1), 38-46.
Coskun, A., & Senyigit, Y. B. (2010). The balanced scorecard for healthcare organizations. In N. C. Shil & A. K. Pramanik (Eds.), Contemporary research in cost and management accounting practices: The twenty-first century perspective (pp. 138-151). North American Business Press.
Donabedian, A. (1988). The quality of care: How can it be assessed? JAMA, 260(12), 1743-1748. https://doi.org/10.1001/jama.1988.03410120089033
Guo, F., Huang, Y. S., & Nemoto, M. (2024). Reimagining hospital management: The balanced scorecard as a catalyst for employee retention and organizational excellence. Frontiers in Public Health, 12, 1485683. https://doi.org/10.3389/fpubh.2024.1485683
Haddaway, N. R., McGuinness, L. A., & Pritchard, C. C. (2022). PRISMA2020: An R package and Shiny app for producing PRISMA 2020-compliant flow diagrams. Campbell Systematic Reviews, 18(2), e1230. https://doi.org/10.1002/cl2.1230
Joanna Briggs Institute. (2017). Checklist for systematic reviews and research syntheses. Joanna Briggs Institute.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71-79.
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 75-85.
Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons, 15(1), 87-104. https://doi.org/10.2308/acch.2001.15.1.87
Lin, C. Y., Shih, F. C., & Ho, Y. H. (2023). Applying the balanced scorecard to build service performance measurements of medical institutions: An AHP-DEMATEL approach. International Journal of Environmental Research and Public Health, 20(2), 1022. https://doi.org/10.3390/ijerph20021022
Menna, A. D., & Temesvari, N. A. (2022). Penerapan balanced scorecard di rumah sakit Indonesia. Jurnal Manajemen Informasi Kesehatan Indonesia, 10(1). https://doi.org/10.33560/jmiki.v10i1.379
Oktariyana, M. D., Munawar, M., & Reinamah, C. M. (2025). Analisis balanced scorecard terhadap kinerja perusahaan di Rumah Sakit St. Carolus Borromeus Kota Kupang. Jurnal Ilmiah Akuntansi dan Bisnis, 10(1), 50-60.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., et al. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Sibarani, A., & Zahara, N. H. (2025). Implementasi balanced scorecard sebagai alat pengukur kinerja pada Rumah Sakit Bhayangkara Polda Bengkulu. Ekombis Review.
Sjahrial, F., & Junadi, P. (2025). Penilaian kinerja rumah sakit menggunakan balanced scorecard: Tantangan pada implementasi. Jurnal Kesehatan Tambusai, 6(2).
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333-339. https://doi.org/10.1016/j.jbusres.2019.07.039
Thomas, J., & Harden, A. (2008). Methods for the thematic synthesis of qualitative research in systematic reviews. BMC Medical Research Methodology, 8, 45. https://doi.org/10.1186/1471-2288-8-45
Yastini, N. P. S., Santika, I. P., Terimajaya, I. W., & Antari, N. L. S. (2025). Kinerja rumah sakit dengan pendekatan balanced scorecard pada Rumah Sakit Umum Negara Kabupaten Jembrana. Warmadewa Management and Business Journal, 7(2), 92-103














