Comparative Study on Performance Evalaution Using Balanced Scorecard and Quality Assurance (QA) Systems in Sri Lankan Universities

2013 ◽  
Author(s):  
Rohana Bandara Weerasooriya
Keyword(s):  
Quality Assurance ◽  
Comparative Study ◽  
Balanced Scorecard ◽  
Sri Lankan

scholarly journals Which are more correctly diagnosed: Conventional Papanicolaou smears or Thinprep samples? A comparative study of 9 years of external quality-assurance testing

2014 ◽  
Vol 123 (2) ◽  
pp. 108-116 ◽  
Author(s):  
Margaret C. Cummings ◽  
Louise Marquart ◽  
Anita M. Pelecanos ◽  
Gail Perkins ◽  
David Papadimos ◽  
...  
Keyword(s):  
Quality Assurance ◽  
Comparative Study ◽  
External Quality Assurance ◽  
External Quality ◽  
Papanicolaou Smears

The fate of the balanced scorecard: alternative problematization and competing networks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tharusha N. Gooneratne ◽  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Actor Network Theory ◽  
Management Control ◽  
Sri Lankan ◽  
Specific System ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
System Data

Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank. Findings This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes. Research limitations/implications Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system. Practical implications This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks. Originality/value The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.

The Relationship Between External Quality Assurance and the Work of Study Programme Leaders: A Comparative Study

2020 ◽  
pp. 43-56
Author(s):  
Per Olaf Aamodt ◽  
Ebbe Krogh Graversen ◽  
Elisabeth Hovdhaugen ◽  
Evanthia Kalpazidou Schmidt ◽  
Peter Maassen ◽  
...  
Keyword(s):  
Quality Assurance ◽  
Comparative Study ◽  
External Quality Assurance ◽  
External Quality ◽  
Study Programme ◽  
The Relationship

AACSB assurance for STUST quality and competitiveness: balanced scorecard roadmap

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tamer Zaki Fouad Mohamed ◽  
Chia-Hua Chang ◽  
Yu-Chuan Huang
Keyword(s):  
Higher Education ◽  
Quality Assurance ◽  
Quality Improvement ◽  
Balanced Scorecard ◽  
Success Factors ◽  
Service Providers ◽  
Education Quality ◽  
Related Factors ◽  
Content Type ◽  
Continuous Quality

Purpose This paper aims to explore the role of international quality assurance and accreditation on higher education quality improvement and competitiveness, as well as assessing the associated benefits and challenges in the Asian context with reference to Taiwan. Design/methodology/approach The paper used a qualitative approach to examine the case study of Southern Taiwan University of Science and Technology (STUST) accredited by the Association to Advance Collegiate Schools of Business (AACSB). The paper collected survey responses from service providers (i.e. STUST faculty and AACSB) and focus group discussions with students to bridge the perception-expectation gap. Findings The qualitative results highlighted 10 key success factors and performance indicators which were later used to build a balanced scorecard (BSC) strategy for STUST quality improvement and competitiveness. Findings show that education quality assurance (via AACSB process) can directly influence the competitive advantage (i.e. for AACSB, STUST and Students) or indirectly via education quality enhancement. The results from faculty and students are consistent with the value co-creation trend to achieve continuous quality improvement more effectively and efficiently. Originality/value This research paper is unique as the first qualitative in-depth study to discuss assurance related factors that positively or negatively affect competitiveness and quality improvement for Higher Education Institutions (HEIs) in Asia and Taiwan. The paper also contributed by designing a BSC framework and strategy-map applicable to HEIs.

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