Journal of Healthcare Balanced Scorecard Research
Online ISSN : 2435-1768
Print ISSN : 1349-6662
ISSN-L : 1349-6662
Conversion of Hospital Beds Using BSC in the COVID-19 Pandemic: A Case of the Nursing Department of Nagoya University Hospital
Hiroshi Umeda, Akiko Fujii
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2026 Volume 21 Issue 1 Pages 15-26

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Abstract

The purpose of this paper is to clarify how Nagoya University Hospital responded to the COVID-19 pandemic. The findings reveal that strategic goals regarding bed conversion were integrated into the nursing department’s Balanced Scorecard (BSC), allowing bed conversions to be executed in phases. By illustrating the chain among these strategic goals, nursing staff were able to better understand the policy of the department. Additionally, specific action plans were established within the BSC to outline clear pathways for achieving these goals.

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© 2026 Japan Association for Healthcare Balanced Scorecard Studies
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