Balanced Scorecard or Business Intelligence?

Information systems (IS) have been playing a central role in the health sector. With different management practices between the public and private health sector, the management of public health institutions have been adopting a contextual and contingent logic, based on circumstantial factors and without a defined strategic vision. Particularly in the financial field, the activities have focused on the administration of the State Budget revenues, showing a weak concern with the efficiency of the public resources management. Often faced with budget breakdowns, management has sought to justify the systematic increase in budget overruns in spending on the resources involved in providing public health services.