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The purpose of this paper is to focus on the comparative analysis of the Balanced Scorecards of four higher education institutions and aims to define the general framework of the Balanced Scorecard for the higher education institution which concerns: the structure and elements of the Balanced Scorecard; development of the Balanced Scorecards on the different levels of the management system of the higher education institution; definition of the main functions of the Balanced Scorecard which it performs in the process of the strategic management of the German higher education institutions. Balanced Scorecard is analyzed as a strategic management system that translates a higher education institution’s strategy into a comprehensive set of performance measures that provides a framework for a strategic measurement and management system.

The comparative content analysis of the Balanced Scorecards of one Austrian and three German higher education institutions – Johanes Gutenberg University Mainz, Münster University of Applied Sciences (Fachhochschule Münster), Cologne University of Applied Sciences (Fachhochschule Köln), Montan University Leoben.

Using a comparative analysis of the Balanced Scorecards of four higher education institutions this paper argues that Balanced Scorecard provides a systemic view of the strategy of a higher education institution. It ensures a full complex framework for implementation and controlling of the strategy and sets a basis for further learning in the process of the strategic management of the higher education institution according to the scheme “plan-do-check-act”.

This paper provides a basis for the substantial further work on the development of the general framework of the Balanced Scorecard for the higher education institution.

The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution.

The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution.

This paper indicates the particularities of the structure and elements of the Balanced Scorecard, its development in the different levels of the management system of the higher education institution.

Kaplan and Norton (1996b) claimed that there exists a sequential dependency between the four balanced scorecard perspectives (learning and growth, internal business processes, customer, and financial). Although theoretically supported by various researchers, the said claim has, somehow, attracted limited empirical attention. Therefore, the purpose of this paper is to investigate whether empirical evidence will support the theoretically grounded interrelations between the four balanced scorecard perspectives.

For this study, a total of 13 key performance indicators were identified and then clustered into the four perspectives of balanced scorecard, followed by the development of causal linkages. Data related to these indicators were collected from 1,001 employees and 985 customers of two Indian retail banks and then tested for hypothesized relationships using structural equation modeling. All the constructs were measured using scales developed in previous research works.

The results indicate that employee learning and growth positively influence the internal business processes which in turn influence the customer perspective. Finally, the customer perspective has a significant positive influence on the financial performance. Further, it was also revealed that internal business processes mediate the relationship between employee learning and growth and customer perspective. Also, the relationship between internal business processes and financial performance is significantly mediated by customer perspective.

Majority of the previous research on causal linkages of balanced scorecard has been theoretical in nature. Whatever little empirical research is available in this regard is limited to developed nations. In a developing nation like India, these linkages have seldom been examined in the past. The study has been conducted to plug this gap in the literature and, resultantly, provide further insights into the interrelations of the balanced scorecard perspectives.

The purpose of this paper is to exemplify the evolving applications of balanced scorecard and strategy map in the healthcare sector. This paper seeks to describe a number of innovative approaches adopted by healthcare organizations and health systems in their implementation of Kaplan and Norton's strategy map and balanced scorecard. Although strategy map and balanced scorecard are useful strategic management tools, policy makers and decision makers should be well‐informed about implementation issues and challenges of their adoption in healthcare organizations and health systems.

The paper is based on a literature review of the applications of strategy map and balanced scorecard in healthcare organizations and health systems. Also publications of the Ministry of Health and Long‐Term Care and its agencies are examined to assess the strategic priorities and plans for Ontario's health system.

From the literature review and case studies cited, an increasing use of strategy map and balanced scorecard was found in the healthcare sector. The implementation is both unique and innovative. Moreover, strategy map and balanced scorecard are effective communication and strategic management tools in aligning and integrating the strategic goals of various levels within the health system.

The paper gives an account of the different implementation approaches of strategy map and balanced scorecard in the healthcare sector; thereby providing policy makers and decision makers with choices on how to implement the strategic management tool in their organizations.

The literature review and case studies described here highlight the value and applications of strategy map and balanced scorecard in the healthcare sector.

This study aims to develop and empirically test the balanced scorecard for public schools in Thailand.

Data were obtained from 3,351 public schools in Thailand. Structural equation modelling was used as a statistical tool to analyse the data.

The results showed that there are cause-and-effect relationships between students, internal processes and learning and growth perspectives in the balanced scorecard. Nevertheless, a relationship with the resources perspective was not found.

The sampled schools in this study might be different from normal public schools because these schools get some support from the private sector. Thus, the generalisation of the findings should be made with caution.

The proposed balanced scorecard model that has been empirically tested in this study can be used in public schools to help manage their organisation. These schools can start with a generic model and modify it to suit their organisation.

Most of the studies on the application of the balanced scorecard for schools did not test the validity of the framework because of the lack of available data. This study was among the first to empirically test the relationships between perspectives in the balanced scorecard model for public schools. Additionally, the balanced scorecard can be a useful tool for non-managers who work in public schools.

The purpose of this paper is to focus on one strategy known as “The Balanced Scorecard”, discussing the growing importance of balanced scorecard performance systems, exploring issues that organizations face in building and implementing scorecard systems, and sharing lessons learned from Australian organizations that have taken the balanced scorecard journey.

The approach taken is the case study methodology to depict the real world examples of organisations that have confidence in the “Balanced scorecard performance system“ so that other organisations can follow suit.

The paper concludes that the balanced scorecard approach may require some substantial changes in culture within the organization.. The balanced scorecard requires understanding, commitment and support from the very top of the business down. The balanced scorecard will evolve. As culture changes and develops to accept the new approach and members of the organisation mature within the new culture, the organisation will find new things to measure, new goals in different areas, to make the balanced scorecard even more balanced and effective in supporting a living, growing, viable organisation. Different organisations have quite different needs, market areas, people, products and services, and will end up with significantly different balanced scorecards.

The outcomes were based on two multinational corporations and may differ with small and medium enterprises.

The balanced scorecard is balanced in another dimension – not just a balance of measures of essential areas of the business, but also a balance of goals versus accountability. If people do not accept accountability for achievement of the balanced measures and goals of the balanced scorecard, there is no balanced scorecard. The people of the organisation are the key to the success of the balanced scorecard system.

The paper specifically looks at the implementation of the “Balanced Score Card Performance Management System” in Australian corporations.

The purpose of this paper is to question whether the balanced scorecard provides an appropriate control mechanism for management control of knowledge workers.

A case study approach is taken to explore the way in which management control of employees engaged in research and development is undertaken.

The key finding of this work is that the balanced scorecard is not in itself a useful approach to management control of knowledge workers but provides an important mechanism for ensuring that there is alignment between the strategic objectives of an organisation and the work being undertaken.

The inductive approach taken in a single-company case study has provided a rich data set for exploratory research, however, this research design limits the generalisability of the findings.

The work provides insights into how the balanced scorecard can be used in knowledge-worker environments.

The balanced scorecard is often reported as a tool that allows organisations to cascade strategic priorities down to the level of the individual though the use of measures. This research provides an alternative explanation of how the balanced scorecard can support knowledge worker control.

The purpose of this paper is twofold: first, to highlight the congruence and roles of the balanced scorecard in the quality assurance practices in higher education institutions, and second, to propose a balanced scorecard model for higher education institutions.

A descriptive literature review was used to understand the balanced scorecard, quality assurance practice (System model) and characteristics of the higher education institutions.

Used appropriately, the philosophical tenets of the perspectives of the balanced scorecard seem to be congruent with the input, process and output dimensions of quality assurance practices. Thus, if the core functions of higher education are explicitly represented in each perspective, the balanced scorecard seems important for materializing the input, process and output dimensions of quality assurance in higher education institutions. It may help to track and measure the status of higher education institutions in each quality assurance dimension and ultimately help to align each dimension with the university’s vision.

The paper relied on the description of previous literature. Therefore, as it did not depend on the empirical evidences, the conclusions derived in the paper are more argumentative.

The paper will add an input to the ongoing discussions on the applications of the balanced scorecard to higher education institutions. Moreover, the proposed model of the balanced scorecard may help higher education managers to assess the performances of higher education institutions and their academic disciplines according to their areas of excellence.

This paper attempts to undertake a literature review on the balanced scorecard and its roles to the quality assurance practices in higher education. In addition, the congruence between the balanced scorecard and the contemporary characteristics of the higher education institutions is also explored.

Studies of organizational performance have overwhelmingly relied on evidence gathered from private sector firms. Nevertheless, the past several years have witnessed increasing interest in enhancing effectiveness and efficiency in the public sector, in turn generating considerable investment in the deployment of performance metrics in such settings. Though extant evidence provides many perceptive insights into the specifics of performance frameworks in public sector organizations, little is known about the measurement of organizational performance in police work. Our investigation drew upon the deployment of the balanced scorecard in Swedish Law Enforcement, an organization that long ago implemented the new paradigm of policing, which consisted of enhancing the quality of urban life on the mere making of arrests. Results from this investigation concur with other studies indicating that public sector organizations tend to assume a stakeholder perspective on performance measurement. In particular, Swedish Law Enforcement developed a set of measures of external success and internal performance that addressed present, past, and future time dimensions. Implementation of the balanced scorecard in police work, though, raised some problems. Our study details concern about the aggregation of non‐financial performance measures. More importantly, some crucial areas in the new concept of policing (such as community policing) were neglected by the system. Conversely, the system focused on monitoring some easy‐to‐measure indicators that provided a traditional view of police work while some crucial areas of policing were not measured. This focus ultimately lessened the operational potential of the balanced scorecard system. Our study also puts forward some suggestions for future research in this area.

This paper compares balanced scorecard and intellectual capital and finds important differences between their theoretical underpinnings, which suggest that the breath of indicators will work differently in organisations.

Analysing texts about balanced scorecard and intellectual capital, the paper discusses not the obvious similarities – that they are both integrated performance management systems – but four more aspects: strategy, organisation, management, and indicators. Comparing these four dimensions the paper discusses the differences arising from the very different theories of strategy that they presuppose: competitive advantage versus competency strategy.

The paper suggests that the very different notions of strategy that underpin the balanced scorecard and the intellectual capital approach make such comprehensive performance management systems behave in very different ways – the difference between a tightly coupled and a loosely coupled system accounts for this.

The main limitation is that the paper is primarily a literature study and therefore it is not certain that in practical situations companies will necessarily adopt the theoretical perspectives mobilised behind balance scorecard and intellectual capital.

The usefulness of that paper is that practitioners may understand the breath of implications of a shift in strategic focus and realise the various organisational conditions that can help mobilise the use of indicators in different ways.

The paper's analysis shows how the two models assume how indicators work in an organisational systems and concludes that the differences are significant and that therefore there are considerable differences in how a system of indicators may work in the context of balanced scorecard compared with the context of intellectual capital.

The balanced scorecard is a formal management technique that is built on the premise that measurement is a prerequisite to strategic management. A broad range of business goals can be incorporated in the scorecard and realistic performance targets can be aligned with business strategies. Electronic commerce is rapidly becoming concerned with the many different ways organisations do business and is therefore an area of strategic concern to organisations. A case study of the implementation of the balanced scorecard in a public utility will be analysed to suggest how the basic concepts and philosophy of the balanced scorecard can be retained in its adaptation to the strategic management of electronic commerce.