Adapting the Balanced Scorecard and Activity-Based Costing to Higher Education Institutions

2012 ◽  
Vol 6 (3) ◽  
pp. 258 ◽  
Author(s):  
Mehenna Yakhou ◽  
Kevin Ulshafer
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Higher Education Institutions ◽  
Activity Based Costing ◽  
The Balanced Scorecard

Promoting sustainable development in higher education institutions: the use of the balanced scorecard as a strategic management system in support of green marketing

2020 ◽  
Vol 21 (7) ◽  
pp. 1477-1505
Author(s):  
Paulo Fuchs ◽  
Carlos Raulino ◽  
Diogo Conceição ◽  
Samara Neiva ◽  
Wellyngton Silva de Amorim ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Management System ◽  
Higher Education Institutions ◽  
Marketing Strategies ◽  
Green Marketing ◽  
Content Type ◽  
The Balanced Scorecard

Purpose Sustainability is understood as a complex and integrating area, involving the most diverse areas and fields of knowledge. Because of the innumerable socio-environmental challenges in the current scenario, a sustainable development that finds the necessary changes and advances for communities, industry and the various stakeholders involved is required. In this process of promoting sustainable development, universities stand out for being institutions capable of taking an analytical and questioning look at the directions of the society in which they are inserted and not just helping them to pursue them, serving as a model and living laboratory for the implementation of greener practices in cities. One of the actions that contributes to the consolidation process of a more sustainable university and the development of the green campus is the use of green marketing, understood as a set of all the practices that involve conventional marketing, focused on the search to reduce the negative impact or promote positive effects on the relationship between the institution and the environment. This paper aims, based on the balanced scorecard (BSC), to propose a strategic management tool as support for green marketing strategies, thus promoting, more quickly, the promotion of sustainable development in higher education institutions (HEIs). Design/methodology/approach Four universities were chosen, from the literature, in terms of best practices for sustainable development, where the main dimensions used by green marketing were mapped. Based on them, the BSC structure was adapted to enhance its strategies. Findings To achieve the objective of this work, this paper proposed an adaptation of the original BSC for better management of green marketing strategies for universities, based on four dimensions: community members, university members, product and strategy. Originality/value The main contribution of this paper is to propose a BSC as a strategic management system focused on the green marketing of universities to accelerate the promotion of sustainable development in HEIs.

Strategies for Virtual Learning and E-Entrepreneurship in Higher Education

2009 ◽  
pp. 1590-1602
Author(s):  
Juha Kettunen ◽  
Mauri Kantola
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Graphical Representation ◽  
Higher Education Institutions ◽  
Virtual Learning ◽  
Education Institution ◽  
Higher Education Institution ◽  
Strategy Maps ◽  
The Balanced Scorecard ◽  
Educational Administrators

This chapter presents the strategies of higher education institutions and how they can be described using the balanced scorecard approach. The pedagogical ICT strategy describes the virtual learning and e-entrepreneurship in higher education. Strategic themes are presented to describe what management believes must be done to succeed and achieve the desired outcomes in virtual learning and e-entrepreneurship. Strategy maps are used to describe the strategy in a graphical representation. In addition, the study presents an example of the cooperation between a higher education institution and a spin-off company. This chapter helps the educational administrators to better describe and implement strategies for virtual learning and e-entrepreneurship.

Strategies for the Cooperation of Higher Education Institutions in ICT

2008 ◽  
pp. 2104-2117
Author(s):  
Juha Kettunen
Keyword(s):  
Higher Education ◽  
Economic Growth ◽  
Strategic Planning ◽  
Balanced Scorecard ◽  
Joint Venture ◽  
Higher Education Institutions ◽  
The Balanced Scorecard ◽  
Strategy Map

This study analyzes the strategic planning of the ICT center, which is a joint venture of three higher education institutions. The strategies of focus and operations excellence are natural choices to define the strategic outlines for the center, which aims to increase the economic growth of the region. The selected strategies are described in this study using the balanced scorecard approach. It allows the network of organizations to articulate and communicate their strategy to their employees and stakeholders. The concept of the strategy map is used to describe the strategy. The decentralized efforts of separate organizational units would most likely fail without the network strategy and cooperation.

Strategies for Virtual Learning and E-Entrepreneurship in Higher Education

2011 ◽  
pp. 107-123 ◽  
Author(s):  
J. Kettunen
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Graphical Representation ◽  
Higher Education Institutions ◽  
Virtual Learning ◽  
Education Institution ◽  
Higher Education Institution ◽  
Strategy Maps ◽  
The Balanced Scorecard ◽  
Educational Administrators

This chapter presents the strategies of higher education institutions and how they can be described using the balanced scorecard approach. The pedagogical ICT strategy describes the virtual learning and e-entrepreneurship in higher education. Strategic themes are presented to describe what management believes must be done to succeed and achieve the desired outcomes in virtual learning and e-entrepreneurship. Strategy maps are used to describe the strategy in a graphical representation. In addition, the study presents an example of the cooperation between a higher education institution and a spin-off company. This chapter helps the educational administrators to better describe and implement strategies for virtual learning and e-entrepreneurship.

scholarly journals Balanced scorecard for evaluating intellectual capital in higher education institutions

2020 ◽  
Vol 72 (4) ◽  
pp. 175-180
Author(s):  
E.S. Slyamova ◽  
Keyword(s):  
Higher Education ◽  
Intellectual Capital ◽  
Balanced Scorecard ◽  
Higher Education Institutions ◽  
The Balanced Scorecard ◽  
Strategic Plans ◽  
Faculty And Staff

Purpose of the article: to show the balanced scorecard as a useful tool for assessing the activities of universities. Universities make strategic plans to achieve their goals. However, these plans can fail if the required resources are not available. The most valuable resources at any university are the experience of faculty and staff and its intellectual capital. Therefore, if a university effectively evaluates and manages these valuable resources, it can rationally design and use strategies to achieve its goals.

Strategies for the Cooperation of Higher Education Institutions in ICT

2011 ◽  
pp. 22-38 ◽  
Author(s):  
Juha Kettunen
Keyword(s):  
Higher Education ◽  
Economic Growth ◽  
Strategic Planning ◽  
Balanced Scorecard ◽  
Joint Venture ◽  
Higher Education Institutions ◽  
The Balanced Scorecard ◽  
Strategy Map

This study analyzes the strategic planning of the ICT center, which is a joint venture of three higher education institutions. The strategies of focus and operations excellence are natural choices to define the strategic outlines for the center, which aims to increase the economic growth of the region. The selected strategies are described in this study using the balanced scorecard approach. It allows the network of organizations to articulate and communicate their strategy to their employees and stakeholders. The concept of the strategy map is used to describe the strategy. The decentralized efforts of separate organizational units would most likely fail without the network strategy and cooperation.

scholarly journals IMPORTANCE-PERFORMANCE ANALYSIS BASED BALANCED SCORECARD FOR PERFORMANCE EVALUATION IN HIGHER EDUCATION INSTITUTIONS: AN INTEGRATED FUZZY APPROACH

2020 ◽  
Vol 21 (3) ◽  
pp. 647-678
Author(s):  
Salman Nazari-Shirkouhi ◽  
Saeed Mousakhani ◽  
Mahdokht Tavakoli ◽  
Mohammad Reza Dalvand ◽  
Jonas Šaparauskas ◽  
...  
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Performance Evaluation ◽  
Performance Analysis ◽  
Balanced Scorecard ◽  
Higher Education Institutions ◽  
Analytic Network Process ◽  
Fuzzy Decision Making ◽  
The Balanced Scorecard ◽  
Network Process

Recognizing the state of the universities and disrupting their functions by performance evaluation helps them adopt more appropriate educational, research and institutional policies to conduct a university system. In this paper, the importance of the services provided and the activities of the university are determined by means of the balanced scorecard (BSC) approach, and the performance assessment structure is implemented based on an integrated fuzzy multi-criteria decision making (MCDM) approach. For this purpose, interdependencies between BSC aspects and effective indicators weight are determined by Fuzzy Decision-Making Trial and Evaluation Laboratory (FDEMATEL) and Fuzzy Analytic Network Process (FANP) methods, respectively. Accordingly, the final weight of the effective indexes on the performance evaluation of university is presented and the educational income is recognized as one of the most important indicators. Finally, the priorities of universities are specified in order to improve the performance and policy making by the importance-performance analysis (IPA). Therefore, the growth of the number of students should be considered as one of the most important stages in improving university performance in the future in order to achieve educational income. Moreover, the guidelines for universities and higher education institutions are presented to identify key factors in implementing and improving performance.

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