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Caldeirão, A. & Conceição, A. (2024). Balanced Scorecard: Management control analysis in a private dental healthcare clinic. In Ana Pinto Borges, Elvira Vieira, Albertina Paula Monteiro (Ed.), Proceedings of the International Workshop on Accounting and Taxation (IWAT2024). (pp. 246-263). Porto: ISAG - European Business School.

A. Caldeirão and A. C. Conceição,  "Balanced Scorecard: Management control analysis in a private dental healthcare clinic", in Proc. of the Int. Workshop on Accounting and Taxation (IWAT2024), Ana Pinto Borges, Elvira Vieira, Albertina Paula Monteiro, Ed., Porto, ISAG - European Business School, 2024, pp. 246-263

@inproceedings{caldeirão2024_1765575252429,
	author = "Caldeirão, A. and Conceição, A.",
	title = "Balanced Scorecard: Management control analysis in a private dental healthcare clinic",
	booktitle = "Proceedings of the International Workshop on Accounting and Taxation (IWAT2024)",
	year = "2024",
	editor = "Ana Pinto Borges, Elvira Vieira, Albertina Paula Monteiro",
	volume = "",
	number = "",
	series = "",
	doi = "HTTPS://DOI.ORG/10.58869/02",
	pages = "246-263",
	publisher = "ISAG - European Business School",
	address = "Porto",
	organization = "",
	url = "https://iwat24.isag.pt/wp-content/uploads/2024/04/Book-of-Proceedings-IWAT2024-8.pdf"
}

TY  - CPAPER
TI  - Balanced Scorecard: Management control analysis in a private dental healthcare clinic
T2  - Proceedings of the International Workshop on Accounting and Taxation (IWAT2024)
AU  - Caldeirão, A.
AU  - Conceição, A.
PY  - 2024
SP  - 246-263
SN  - 2184-9730
DO  - HTTPS://DOI.ORG/10.58869/02
CY  - Porto
UR  - https://iwat24.isag.pt/wp-content/uploads/2024/04/Book-of-Proceedings-IWAT2024-8.pdf
AB  - Purpose: This study aims to analyse the implementation of the Balanced Scorecard
(BSC) as a management control tool in a dental clinic. Therefore, a proposal of this model
is presented, including the development of a strategic map specifically tailored for a small
private healthcare organization.
Methodology: A qualitative methodology was adopted, following the principles outlined
by Yin (2018), through the implementation of an interventionist case study (Baard and
Dumay, 2020).
Results: The case highlighted the existence of a culture that tends to be neobureaucratic (Dey et al., 2006), revealing flexibility, however top-down, with the final
decision-making power centralized in a single person responsible.
Research limitations: The BSC implementation process can be complex. The cycle of
planning, implementation, and performance monitoring is an ongoing process that was
not fully addressed due to time constraints. The research relied predominantly on data
acquired from interviews; however, the combination of qualitative methods and literature
review strengthens the understanding of the study at hand.
Originality: This study contributes to the literature on the BSC, providing pragmatic
insights tailored to the unique needs of small-scale organizations in the private
healthcare sector.

ER  -