Managing Intangible Assets In Emerging Health Systems: A Longitudinal Comparative Study Of The Balanced Scorecard In Public And Private Algerian Clinics
Auteurs : Kansab Elhadj M'hammed .
Résumé
This study examines how intangible assets contribute to healthcare-facility performance through a comparative analysis of Balanced Scorecard (BSC) implementation in private and public Algerian diabetes clinics. Based on a thirty-six-month longitudinal mixed-methods case study, it shows that the BSC improves quality of care, treatment adherence, and cost control. However, its implementation and acceptance differ according to organizational context. In private clinics, the BSC primarily supports market-oriented performance, whereas in public facilities it serves public-service, equity, and accessibility objectives. The study highlights the need to adapt the BSC to institutional realities in order to reconcile operational efficiency, sustainability, and equitable healthcare delivery in developing health systems.
Mots clés
Hospital management control ; , intangible assets ; Balanced Scorecard ; organizational performance ; healthcare in Algeria
