Balanced Scorecard in a Higher Education Institution: a Proposal of a Strategic Management Model

• Autor(a) principal: Ulyssea, David da Silva
• Data de Publicação: 2013
• Outros Autores: Martins, Cristina, Silva, Jonas Duarte da, Giarola, Pollyanna Gerola, Lima, Carlos Rogério Montenegro de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/1351
• topic: Balanced Scorecard; Mapa Estratégico; Indicadores; Instituições de Ensino Superior.; Balanced scorecard; Strategic map; Performance indicators; Higher Education Institutions.

This article aims at proposing an organizational strategic management model for higher education institutions - HEIs, through the structuring of a Balanced Scorecard (BSC) - an effective tool that translates the organizational vision and strategy into operational goals. It is noteworthy that although the unique perspectives suggested by Kaplan and Norton (1997) are the most commonly used, some HEIs generate differentiated perspectives like a society dimension, as for Faculdade Alfa (fictitious name) particularly studied here. The research approach is qualitative, and the objectives are considered exploratory. The research strategies used were bibliographic, documentary, and case study. Data were collected through observational study and secondary sources. The survey results show that: (i) the institution's strategies are based on initiatives and actions through the BSC tool, (ii) the institution translated the strategic objectives of the Institutional Development Plan into operational goals, and (iii) the mapping of the institution developed through the BSC methodology generated a holistic and aligned vision of the strategies deploying them up to their operational level.