Abstract

Performance measurement systems are one of the most popular research topics in managerial accounting. The Balanced Scorecard was proposed by Kaplan & Norton in 1992, in response to the perceived weakness in traditional financial performance measurement. This paper examines the relationships among implementation of BSC, service quality and corporate performance in Hospital. The findings of this research are summarized as follow;First, there are statistically significant differences among the BSC and Non-BSC group types hospital in term of service quality and used in performance measures. Second, Hospitals that emphasize more non-financial measures have better hospital performance than hospitals that use more financial measures. Hospitals that move from using non-financial measures can be expected to have set longterm goals and improved ability to predict future results which ultimately results in improved performance for the hospital.Hospitals that move from using non-financial measures can be expected to have set longterm goals and improved ability to predict future results which ultimately results in improved performance for the hospital. Finally, utilize of Web based BSC system focusing on “performance measures system” BSC system aim at uses OLAP technology which is essential to extract desired data and to derive value-added information from an hospital data warehouse. and produces multidimensional analysis results on management variable, F/S ratios, and time-series. <Key words> Balanced Scorecard, Service Quality

Keywords

• Balanced Scorecard
• Service Quality

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