Charting Excellence in Healthcare: An In-Depth Exploration of Strategic Performance Metrics via Balanced Scorecard Implementation

Paula Marques; Paulo Oliveira

doi:10.20944/preprints202401.0632.v1

Preprint Review Version 1 Preserved in Portico This version is not peer-reviewed

Version 1 : Received: 6 January 2024 / Approved: 8 January 2024 / Online: 9 January 2024 (10:42:19 CET)

This study analyzes the convergence between artificial intelligence (AI) and management accounting in hospital contexts. Management accounting plays a central role in the effectiveness of planning, control and decision-making in healthcare institutions such as hospitals. The application of AI in this scenario offers powerful tools to improve accounting processes, optimize operational efficiency and maximize the use of available resources, resulting in an improvement in the quality of care provided to patients. Through in-depth analysis, the article explores how AI is bringing about a revolution in hospital management accounting, presenting case studies illustrating its successful implementation, outlining the tangible benefits.

Artificial intelligence; Financial challenges; Health optimization; Hospital management; Management accounting; Strategic decision making

Business, Economics and Management, Accounting and Taxation

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Charting Excellence in Healthcare: An In-Depth Exploration of Strategic Performance Metrics via Balanced Scorecard Implementation

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