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Sustainable Communication Management Using the Balanced Scorecard: Evidence from a Japanese Hospital Based on Corporate Communication Theory

Author

Listed:
  • Ying Sophie Huang

    (Department of Finance and Accounting, School of Management & Capital Market Research Center, Zhejiang University, Hangzhou 310058, China)

  • Kazunori Ito

    (School of Commerce, Senshu University, Chiyoda, Tokyo 1018425, Japan)

  • Moeki Nemoto

    (School of Management, Zhejiang University, Hangzhou 310058, China)

Abstract

This paper presents a case study of a balanced scorecard at the Bethlehem Garden Hospital in Japan. About 80% of hospitals in Japan are running deficits, and each hospital must have sustainable management. The balanced scorecard is attracting attention as a hospital management tool in Japan. This paper aims to clarify the effectiveness of communication management using BSC. Since this theme is still under theoretical development, it will be analyzed by a case study. The research site is the Bethlehem Garden Hospital in Kiyose City, Tokyo, Japan, and it is a case study based on interviews, action research, and document analysis. This paper analyzes based on the framework of corporate communication and obtains several findings regarding BSC. In particular, it shows that using BSC as a tool for communication management may decrease the turnover rate. The case study shows that a balanced scorecard promotes strategy cascade and alignment for hospital staff. Furthermore, it suggests the possibility of leading to a decrease in turnover rate and an improvement in reputation. Namely, it indicates that BSC is a practical and sustainable communication management tool.

Suggested Citation

  • Ying Sophie Huang & Kazunori Ito & Moeki Nemoto, 2023. "Sustainable Communication Management Using the Balanced Scorecard: Evidence from a Japanese Hospital Based on Corporate Communication Theory," Sustainability, MDPI, vol. 15(13), pages 1-23, June.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:13:p:10111-:d:1179536
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    References listed on IDEAS

    as
    1. Frida Betto & Alberto Sardi & Patrizia Garengo & Enrico Sorano, 2022. "The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review," IJERPH, MDPI, vol. 19(16), pages 1-22, August.
    2. Grigoroudis, E. & Orfanoudaki, E. & Zopounidis, C., 2012. "Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard," Omega, Elsevier, vol. 40(1), pages 104-119, January.
    3. Qu, Sandy Q. & Cooper, David J., 2011. "The role of inscriptions in producing a balanced scorecard," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 344-362.
    4. Tawse, Alex & Tabesh, Pooya, 2023. "Thirty years with the balanced scorecard: What we have learned," Business Horizons, Elsevier, vol. 66(1), pages 123-132.
    5. Cristiano Busco & Paolo Quattrone, 2015. "Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1236-1262, September.
    6. Bruce Gurd & Tian Gao, 2008. "Lives in the balance: an analysis of the balanced scorecard (BSC) in healthcare organizations," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 57(1), pages 6-21, January.
    7. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    8. Bruce Gurd & Tian Gao, 2008. "Lives in the balance: an analysis of the balanced scorecard (BSC) in healthcare organizations," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 57(1), pages 6-21, January.
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