The balanced scorecard in higher education institutions: a perspective analysis

Detalhes bibliográficos
Autor(a) principal: Lima, Carlos Rogério Montenegro de
Data de Publicação: 2011
Outros Autores: Soares, Thiago Coelho, Lima, Mauricio Andrade de
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Eletrônica de Estratégia e Negócios
Texto Completo: https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/678
Resumo: 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.
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spelling The balanced scorecard in higher education institutions: a perspective analysisBalanced Scorecard em Instituições de Ensino Superior: uma análise das perspectivasAvaliação de DesempenhoBalanced ScorecardInstituições de Ensino Superior. 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.Este artigo tem como objetivo verificar as perspectivas do Balanced ScoreCard (BSC) utilizadas em Instituições de Ensino Superior (IES) . Esta pesquisa descritiva, bibliográfica e com análise documental teve caráter quantitativo, na qual foram analisadas vinte e cinco IES estrangeiras sediadas nos Estados Unidos, Turquia e Tailândia. Além destas, mais dezessete IES nacionais foram analisadas. Como resultado da pesquisa, observa-se que três perspectivas são mais recorrentes nas instituições do exterior: processos internos, financeira e clientes. Já nas instituições nacionais, verificam-se quatro perspectivas em mais da metade das instituições analisadas: Processos Internos, Clientes, Aprendizado e Crescimento e Financeira. Ressalta-se que embora as perspectivas originais sugeridas por Kaplan e Norton (1997) sejam as mais utilizadas, algumas IES utilizaram perspectivas diferenciadas. Nas instituições estrangeiras, destacam-se: Inovação; Pessoas; Stakeholders; Gestão Acadêmica; Recursos; Comunidade; Aprendizado dos Estudantes; Imagem e Reconhecimento; Diversidade; Processos de Negócios Internacionais; Desenvolvimento Organizacional; Clima Organizacional; e Eleitores. Nas instituições nacionais, algumas perspectivas foram incorporadas ou adaptadas do modelo original: Sociedade; Mercado; Legal; Inovação; AcionistasUniversidade do Sul de Santa Catarina2011-10-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/67810.19177/reen.v4e12011183-205Revista Eletrônica de Estratégia & Negócios; v. 4 n. 1 (2011); 183-2051984-33721984-3372reponame:Revista Eletrônica de Estratégia e Negóciosinstname:Universidade do Sul de SC (UNISUL)instacron:UNISULporhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/678/636Lima, Carlos Rogério Montenegro deSoares, Thiago CoelhoLima, Mauricio Andrade deinfo:eu-repo/semantics/openAccess2016-07-07T16:56:53Zoai:portaldeperiodicos.animaeducacao.com.br:article/678Revistahttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeNPRIhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/oaiterezinha.angeloni@unisul.br||ademar.unisul@gmail.com1984-33721984-3372opendoar:2022-11-08T11:08:22.363662Revista Eletrônica de Estratégia e Negócios - Universidade do Sul de SC (UNISUL)false
dc.title.none.fl_str_mv The balanced scorecard in higher education institutions: a perspective analysis
Balanced Scorecard em Instituições de Ensino Superior: uma análise das perspectivas
title The balanced scorecard in higher education institutions: a perspective analysis
spellingShingle The balanced scorecard in higher education institutions: a perspective analysis
Lima, Carlos Rogério Montenegro de
Avaliação de Desempenho
Balanced Scorecard
Instituições de Ensino Superior.
title_short The balanced scorecard in higher education institutions: a perspective analysis
title_full The balanced scorecard in higher education institutions: a perspective analysis
title_fullStr The balanced scorecard in higher education institutions: a perspective analysis
title_full_unstemmed The balanced scorecard in higher education institutions: a perspective analysis
title_sort The balanced scorecard in higher education institutions: a perspective analysis
author Lima, Carlos Rogério Montenegro de
author_facet Lima, Carlos Rogério Montenegro de
Soares, Thiago Coelho
Lima, Mauricio Andrade de
author_role author
author2 Soares, Thiago Coelho
Lima, Mauricio Andrade de
author2_role author
author
dc.contributor.author.fl_str_mv Lima, Carlos Rogério Montenegro de
Soares, Thiago Coelho
Lima, Mauricio Andrade de
dc.subject.por.fl_str_mv Avaliação de Desempenho
Balanced Scorecard
Instituições de Ensino Superior.
topic Avaliação de Desempenho
Balanced Scorecard
Instituições de Ensino Superior.
description 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.
publishDate 2011
dc.date.none.fl_str_mv 2011-10-21
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.uri.fl_str_mv https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/678
10.19177/reen.v4e12011183-205
url https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/678
identifier_str_mv 10.19177/reen.v4e12011183-205
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dc.relation.none.fl_str_mv https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/678/636
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dc.publisher.none.fl_str_mv Universidade do Sul de Santa Catarina
publisher.none.fl_str_mv Universidade do Sul de Santa Catarina
dc.source.none.fl_str_mv Revista Eletrônica de Estratégia & Negócios; v. 4 n. 1 (2011); 183-205
1984-3372
1984-3372
reponame:Revista Eletrônica de Estratégia e Negócios
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