Pires, Amélia M.M.González Sánchez, María BeatrizLópes-Valeiras Sampedro, ErnestoBroccardo, Laura2012-02-082012-02-082011Pires, Amélia M. M.; González Sánches, Maria Beatriz; Lópes-Valeiras Sampedro, Ernesto; Broccardo, Laura (2011). The balanced scorecard In healthcare: Italy, Spain, and Portugal. In European Accounting Association, 34 th Annual Congress. Roma - Itáliahttp://hdl.handle.net/10198/6612The aim of this paper is to review all the articles published on the topic of the Balanced Scorecard in healthcare by Spanish, Italian, or Portuguese authors or written in Spanish, Italian, or Portuguese between 1992 and 2009 (18 years in total). To carry out this task, we analysed the existing research in this area to date, and then attempted to draw connections between the theoretical view presented in the Balanced Scorecard and the empirical experiences in the hospitals that put this tool into practice. Finally, we obtained an organised compilation of all the articles dealing with the Balanced Scorecard in healthcare which had either been published in Spain, Italy, or Portugal or had been written by Spanish, Italian, or Portuguese authors and published in foreign journals.engBalanced scorecardHealthHospitalSpain, Italy, Portugalconference object