The study evaluates the performance of public hospitals in Vietnam by applying the Balanced Scorecard (BSC). The authors first review the literature to find the research gap of performance in public hospitals. Then, we built Likert questionnaires to collect data from more than 200 managers of public hospitals in the Northwestern provinces of Vietnam. The research uses correlation regression to evaluate the performance based on the influence of factors in the BSC model, including Strategic planning, Internal process, Finance, Mission, Customer, and Employee learning and growth. The results show that the performance of public hospitals in the research sample is influenced by the factors in the BSC model in descending order based on the regression coefficient as follows: Internal process, Finance, Mission, Strategic planning, Customer, Employee learning and growth. Based on the quantitative research findings, we continue by conducting some deep interviews with specialty to propose intensive recommendations about how to implement Mission, Internal process, Financial policies, etc. to managers in public hospitals with an aim to improve the performance of public hospitals in the Northwestern mountainous region of Vietnam. The lessons could be applied for other public hospitals in Vietnam and other jurisdictions that have similar conditions.

Abstract
1. Introduction
2. Literature Review
3. Research Methodology
    3.1. Research Model
    3.2. Data Source and Collection
    3.3. Data Analysis
4. Research Results
4. Discussion
5. Conclusion
References

• Cuong Duc PHAM(School of Accounting and Auditing, The National Economics University)
• Sen Thi VU(Accounting Department, Economic Faculty, Tay Bac University) Corresponding Author.
• Yen Thi Kim PHAM(Economics Faculty, Vinh University)
• Nam Thi VU(Economics and Management Faculty, Thuyloi University)