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Success Factors of Balanced Scorecard Implication: A Case Study on a Higher Education Institution

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Fadaly, Dina S. (Author)
مؤلفين آخرين: Younes, Yomna (Co-Author)
المجلد/العدد: مج20, ع3
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2016
الشهر: أكتوبر
الصفحات: 1 - 20
DOI: 10.21608/ATASU.2016.48920
ISSN: 2356-8402
رقم MD: 777425
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
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المستخلص: The overall aim of this study is to identify how the balanced scorecard can be implemented successfully in a higher education institution. The research could prove valuable for academic staff and higher education administrators by developing a framework that can guide an institution through the process of planning, designing, implementing, and sustaining a balanced scorecard. The unit of analysis is a higher education institution, specifically the College of Management and Technology (CMT) at the Arab Academy for Science, Technology, and Maritime Transport in Alexandria. The two sources of evidence used in this case study are documentation and an interview. The results confirm that some factors that are derived from BSC implementation in the for-profit sector based on the roadmap by Assiri, Zairi, and Eid (2006) are also applicable in higher education institutions; non-profit organization; with some modifications in their attributes or sequence in the process while other factors are not applicable in higher education.

ISSN: 2356-8402