Sağlık Hizmetlerinde Toplam Kalite Yönetimi ve Dengeli Karnenin Entegrasyonu: Hesap Verebilirlik ve Dayanıklılık İçin Bir Kalite Yönetişimi Çerçevesi

Özet (abstract)

Healthcare organizations must sustain the quality of clinical care while accounting for it to patients and families, staff, regulators, funders, and the wider community. Although Total Quality Management (TQM) and the Balanced Scorecard (BSC) are among the most widely adopted management tools globally, how their integration can help healthcare organizations discharge the obligations imposed by clinical governance remains underexplored. Drawing on literature spanning healthcare management, management accounting, clinical governance, public accountability, and organizational resilience, this conceptual paper develops a quality governance framework. The four perspectives of the BSC are reconceptualized as accountability forums, each addressing a distinct constituency. At the same time, top management commitment is separated from the operational enablers of TQM and reconstituted as a strategic leadership layer. An integration model derives its activity set transparently from the management accounting literature while reconstructing it for healthcare, pairing each activity with the indicators through which it becomes visible to a specified forum. The resulting distinction between governance-process and performance indicators allows integration embedded in governance structure to be distinguished from integration adopted in name. The framework then locates the capacities to anticipate, monitor, respond, and learn within this architecture, with the measurement layer supplying monitoring capacity. Conditions under which the framework may distort conduct or conceal disparities are specified, and testable propositions are advanced.

Yazarların özeti; kaynağından alınmıştır. Administrative Sciences, 2026 · DOI ↗