This paper reports on staff attitudes towards the adoption of a Balanced Scorecard (BSC) concept in the New South Wales Department of Health in Australia. Survey results reveal that staff's perceived usefulness (at the individual level) and perceived ease of use (PEU) have a significant influence on general attitudes, and intention to use the BSC. Participation also had a significantly positive relationship with PEU, and directors, managers and non-clinicians have a more positive perception of BSC usefulness. The implications of these findings and areas for further research are then discussed.
- balanced scorecard
- health sector
- staff attitudes
Dyball, M. C., Cummings, L., & Yu, H. (2011). Adoption of the concept of a balanced scorecard within NSW Health: an exploration of staff attitudes. Financial Accountability and Management, 27(3), 335-361. https://doi.org/10.1111/j.1468-0408.2011.00528.x