Table 2 Comparative summary of the key... | Emerald Publishing

Table 2

Comparative summary of the key factors in the two case studies

Dimensions	Key factors	RH1	RH2
Role and characteristics of the BSC in the two HOs	Adjusted Perspectives	Limited focus on the “economic”perspective: efficiency and cost indicators scattered in different perspectives. Introduction of the research perspective in 2012	Limited focus on the “economic” perspective: efficiency and cost indicators scattered in different perspectives. Introduction of the research and the teaching perspectives
	Cause-and-Effect Relationship	No use of strategy maps. Cause-and-effect relations embedded in cross-units’ objectives/KPIs	Use of strategy maps. Ex ante identification of cause-and-effect relations, but no method used to test them ex-post
	Underlying Logic	Performance measurement and monitoring	Strategy communication and translation into action
Role of the internal sponsor and top management commitment	Internal Sponsor	Director of Management Control Continuity in the role since 2002	CEO and project manager for BSC. Controller as “right-hand man” and operational part of the project
Role of the internal sponsor and top management commitment	Top Management Commitment	Essential for “start-up” and ongoing development. Instrument are “defended” in periods of lack of commitment	Coincidence of the roles of internal sponsor and CEO. Abandonment of the instrument at the exit of the internal sponsor in 2013
Information technology and controller’s skills	Information Technology	Necessary driver for the introduction and development of BSCs, which require information and data from different sub-systems. Use and development of existing software packages	Necessary driver for the introduction and development of BSCs, which require information and data from different sub-systems. Use of Strat&Go package built by Kaplan and Norton for BSC management
Information technology and controller’s skills	Controller’s Skills and Support	Controller’s IT programming skills. Management and development of databases and software are in the hands of the Management Control unit	Controller, in addition to his classical role, became a facilitator of strategic development processes. The ICT unit involved in adapting the existing applications to the BSC needs
Professional culture and managerial control	Clinicians’ Engagement	DMC with a medical background can be a key part of both clinical and technical discussions. Continuity and transparency inspire trust. Heads of clinical units involved in discussions about the relevance and feasibility of objectives/targets	DMC role of process facilitator. BSC is defined as a means of transparency on multidimensional aspects of performance. Clinical involvement in the definition of KPAs and KPIs. In 2002, RH2 was a young and growing company with a spirit of innovation in both clinical and managerial matters

Dimensions	Key factors	RH1	RH2
Role and characteristics of the BSC in the two HOs	Adjusted Perspectives	Limited focus on the “economic”perspective: efficiency and cost indicators scattered in different perspectives.Introduction of the research perspective in 2012	Limited focus on the “economic” perspective: efficiency and cost indicators scattered in different perspectives.Introduction of the research and the teaching perspectives
	Cause-and-Effect Relationship	No use of strategy maps.Cause-and-effect relations embedded in cross-units’ objectives/KPIs	Use of strategy maps.Ex ante identification of cause-and-effect relations, but no method used to test them ex-post
	Underlying Logic	Performance measurement and monitoring	Strategy communication and translation into action
Role of the internal sponsor and top management commitment	Internal Sponsor	Director of Management ControlContinuity in the role since 2002	CEO and project manager for BSC.Controller as “right-hand man” and operational part of the project
Role of the internal sponsor and top management commitment	Top Management Commitment	Essential for “start-up” and ongoing development.Instrument are “defended” in periods of lack of commitment	Coincidence of the roles of internal sponsor and CEO.Abandonment of the instrument at the exit of the internal sponsor in 2013
Information technology and controller’s skills	Information Technology	Necessary driver for the introduction and development of BSCs, which require information and data from different sub-systems.Use and development of existing software packages	Necessary driver for the introduction and development of BSCs, which require information and data from different sub-systems.Use of Strat&Go package built by Kaplan and Norton for BSC management
Information technology and controller’s skills	Controller’s Skills and Support	Controller’s IT programming skills.Management and development of databases and software are in the hands of the Management Control unit	Controller, in addition to his classical role, became a facilitator of strategic development processes.The ICT unit involved in adapting the existing applications to the BSC needs
Professional culture and managerial control	Clinicians’ Engagement	DMC with a medical background can be a key part of both clinical and technical discussions.Continuity and transparency inspire trust.Heads of clinical units involved in discussions about the relevance and feasibility of objectives/targets	DMC role of process facilitator.BSC is defined as a means of transparency on multidimensional aspects of performance.Clinical involvement in the definition of KPAs and KPIs.In 2002, RH2 was a young and growing company with a spirit of innovation in both clinical and managerial matters

Source(s): Authors’ work