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Implementation of Balanced Scorecard: Case study of a Portuguese higher education institution

Cidália Oliveira orcid id ; University of Minho, Department of Economics and Management, Portugal
Amaia Oliveira ; Higher School of Technologies of Fafe, Portugal
Justyna Fijałkowska orcid id ; University of Social Sciences Łódz, Department of Accounting, Poland
Rui Silva ; University of Trás-os-Montes e Alto Douro, Department of Economy, Sociology and Management, Portugal

Puni tekst: engleski pdf 387 Kb

str. 169-188

preuzimanja: 1.195



Contemporary organizations need to follow their performance over a continuous period, as the short period is not enough to provide complete control. Bearing this in mind, performance measurement indicators must be reflecting the organizational strategy, not just in the short term, but also in the medium and long term. In the past, especially in industrial enterprises, a high interest in measuring organizational performance was noted. Afterward, the need for effective performance management has also gained increased recognition and interest in Higher Education Institutions (HEIs). Considering the transversal demand for management control tools, the Balanced Scorecard (BSC) gained special highlight, based on its four interlinked perspectives (financial, customer, internal processes, and learning & growth), originally developed by Kaplan and Norton. The BSC was selected for this research, as it has been already implemented by multiple HEIs, to guide managers and directors in their decisions and contribute to greater efficiency. It was, therefore, also selected for the implementation by an analyzed Portuguese higher education institution. This research aims to contribute to the empirical and practical understanding of BSC implementation in higher education, whilst providing orientation to directors and managers of HEIs. With the implementation of this tool, managers and directors can monitor the organizational performance and follow the defined strategy in the medium and long term. Based on these findings, other institutions could use this study as a guide and a benchmark.

Ključne riječi

Balanced Scorecard, performance, higher education, a Portuguese higher education institution

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