Table 1

A comparison of the BSC perspectives in the two case studies

Classic perspectives Kaplan and Norton (1992) Case 1: Public research hospital (RH1)Case 2: Private non-profit research hospital (RH2)
2004201220212003
1. Financial1. Costs1. Resources1. Resources1. Institutional
2. Internal processes2. Production2. Activities2. Activities2. Research
3. Customers3. Efficiency3. Organisation3. Organisation3. Clinic
4. Learning and growth4. Organisation and quality4. Quality, security and risk control4. Quality, security and risk control4. Teaching
  5. Research5. Research5. Renewal and development
   6. Appropriateness 
   7. Effectiveness 
   8. Efficiency 

Source(s): Authors’ work

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