مدى فعالية تطبيق بطاقة الأداء المتوازن في المستشفيات السعودية غير الهادفة للربح : دراسة ميدانية على عدد من المستشفيات الحكومية غري الهادفة للربح بمدينة جدة

الملخص EN

This &udy aimed at determining the extent of the effectiveness of performance evaluation methods adoption in non-profit Saudi hospitals, in particular, the role of balanced scorecard in health care sector.

To achieve these goals researchers applied description and analytical approaches to examine data of 4 hospitals in Jeddah, as a case Judies, interviews were held with top management members at those hospitals, data collected and analyzed to reach results, which included many critical issues, such as assessment and control procedures of those hospitals have improved and become computerized during recent years, and the extent of applying balanced scorecard approach could range between medium to higher medium, on the other hand, &udy found that the hospitals that already have implemented balanced scorecard applied this Srategy performance management tool effectively.

At the end, the &udy recommended the importance of implementation of modern management accounting techniques, especially balanced scorecards, and hire medical speciali&s to implement it as desired.