The balanced scorecard in higher education institutions: a perspective analysis

Abstract

This paper aims to determine the perspectives of the Balanced ScoreCard (BSC) in Higher Education Institutions (HEIs). This descriptive, bibliographic and document analysis had a quantitative approach, in which were analyzed twenty-five foreign HEIs based in the United States, Turkey and Thailand. Besides these, another seventeen national HEIs were analyzed. As a result, this research shows that three perspectives are more recurrent in the foreign institutions: Internal Processes, Financial and Customers. In the national institutions, four perspectives appear in more than half of the institutions analyzed: Internal Processes, Customers, Learning and Growth, and Financial. It is stood out that although the original perspectives suggested by Kaplan and Norton (1997) are the more used, some HEIs used differentiated perspectives. In the foreign institutions, it stood out: Innovation; People; Stakeholders; Academic Administration; Resources; Community; Students Learning; Image and Recognition; Diversity; Processes of International Businesses; Organizational Development; Organizational Climate; and Voters. In the national institutions, some perspectives were incorporated or adapted of the original model: Society; Market; Legal; Innovation; Shareholders.