USING THE BALANCED SCORECARD IN HIGHER EDUCATION INSTITUTIONS

Authors

  • Carlos Rogégio Montenegro de Lima Unisul
  • Mauricio Andrade de Lima Unisul
  • Thiago Coelho Soares Unisul

DOI:

https://doi.org/10.34629/ric.v6i3.1-13

Keywords:

Balanced Scorecard. Avaliação da performance. Gestão do ensino superior. Estratégia.

Abstract

This paper analyses the use of the Balanced ScoreCard (BSC) in Higher Education Institutions (HEIs). The study presents the key concepts related to the BSC and its applications in HEIs. In this descriptive and qualitative study, twenty-five HEIs and seventeen Brazilian HEIs were investigated. According to the results of the study, three perspectives are more frequent in foreign institutions: Internal Process, Financial and Customer. In Brazilian institutions, there are four perspectives that appear in more than half of the institutions analyzed: Internal Process, Customer, Learning and Growth and Finance. From the analysis of forty-two BSCs of HEIs, one can verify that four common perspectives are used to measure results.

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Published

2013-02-14

Issue

Vol. 6 No. 3 (2012): RIC - Revista de Informação Contábil

Section

Artigos

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