Management Accounting Control in Healthcare: Strategic Implementation with Balanced Scorecard

Description

The evolution of organizations requires changes in Management Accounting and Control Systems. In the healthcare sector, the continuous need for accounting and control information drives the adoption of tools that support decision-making. This work describes the implementation of the Balanced Scorecard as a strategic management system complemented by internal accounting tools to address information gaps. Over a year, the organization’s strategic direction was redefined, considering the Financial, Customer, Internal Processes, and Growth and Learning perspectives. The BSC proved essential for connecting tangible and intangible assets, contributing to strategic value creation. This manual highlights how the BSC influences decision-making and emphasizes the importance of adopting accounting and control systems in shaping the strategic direction of healthcare organizations. Furthermore, it aims to inspire managers and academics to recognize the value of Management Accounting and Control tools in supporting decision-making and guiding corporate strategy.