Critical success factors of effective implementation of balanced scorecard and organisational performance: case of UAE private hospitals

This study seeks to better understand balanced scorecard (BSC) implementation in healthcare organisations. It aims to identify the critical success factors (CSFs) that influence the effectiveness of BSC and measure the impact of the latter on the organisational performance of private hospitals in the UAE. This study developed a conceptual framework explaining the relationships between CSFs, the successful implementation of BSC, and organisational performance. The framework was represented by a structural model that was tested and validated using a partial least squares analysis and survey data from 73 private hospitals in the UAE. The study concludes that the three constructs of CSFs (i.e., corporate purpose, integration purpose, and supporting purpose) have predictive relevance for the successful implementation of the BSC. The results show that successful implementation of the BSC has a significant positive impact on organisational performance. This study also offers important insights into measuring organisational performance in private hospitals.