A Balanced Scorecard Model for Performance Excellence in Saudi Arabia's Higher Education Sector

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-09-03 DOI:10.1504/ijaape.2015.071574

Tariq Hassaneen Ismail, Mansour Al-Thaoiehie

{"title":"A Balanced Scorecard Model for Performance Excellence in Saudi Arabia's Higher Education Sector","authors":"Tariq Hassaneen Ismail, Mansour Al-Thaoiehie","doi":"10.1504/ijaape.2015.071574","DOIUrl":null,"url":null,"abstract":"This paper's main objective is to introduce a balanced scorecard (BSC) model which fits Saudi Arabia's higher education institutions. We used questionnaires to obtain the opinions of respondents of public and private Saudi universities on the suggested key performance indicators (KPIs) derived from using the dimensions of the BSC of Kaplan and Norton (1992) with adaptations. The frequencies of recommended KPIs provided the basis for discussion. The findings revealed that most KPIs, recommended by respondents, were related to the customer and internal business process perspectives, whilst they did not recommend most indicators related to the learning and growth and financial and economic perspectives. Furthermore, most indicators had significant differences according to the type and age of the universities. This paper extends previous studies on measuring performance excellence in the higher education sector by considering a set of KPIs which fit educational systems in emerging economics. The findings would help the management of Saudi universities as well as policy makers in the Saudi Ministry of Higher Education to: 1) define the possibility of adopting a BSC model to drive performance; 2) identify the need to a benchmarking of KPIs which fit both public and private universities.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2015.071574","citationCount":"7","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting, Auditing and Performance Evaluation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/ijaape.2015.071574","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}

引用次数: 7

Abstract

This paper's main objective is to introduce a balanced scorecard (BSC) model which fits Saudi Arabia's higher education institutions. We used questionnaires to obtain the opinions of respondents of public and private Saudi universities on the suggested key performance indicators (KPIs) derived from using the dimensions of the BSC of Kaplan and Norton (1992) with adaptations. The frequencies of recommended KPIs provided the basis for discussion. The findings revealed that most KPIs, recommended by respondents, were related to the customer and internal business process perspectives, whilst they did not recommend most indicators related to the learning and growth and financial and economic perspectives. Furthermore, most indicators had significant differences according to the type and age of the universities. This paper extends previous studies on measuring performance excellence in the higher education sector by considering a set of KPIs which fit educational systems in emerging economics. The findings would help the management of Saudi universities as well as policy makers in the Saudi Ministry of Higher Education to: 1) define the possibility of adopting a BSC model to drive performance; 2) identify the need to a benchmarking of KPIs which fit both public and private universities.

查看原文本刊更多论文

沙特阿拉伯高等教育部门卓越表现的平衡计分卡模型

本文的主要目的是介绍适合沙特阿拉伯高等教育机构的平衡计分卡(BSC)模型。我们使用问卷调查的方式来获取沙特公立和私立大学的受访者对使用Kaplan和Norton(1992)的平衡记分卡(BSC)的维度得出的建议关键绩效指标(kpi)的意见。推荐kpi的频率为讨论提供了基础。调查结果显示，受访者推荐的大多数kpi与客户和内部业务流程观点有关，而他们没有推荐与学习和成长以及财务和经济观点相关的大多数指标。此外，大多数指标在大学类型和年龄上存在显著差异。本文通过考虑一套适合新兴经济体教育体系的关键绩效指标，扩展了先前关于衡量高等教育部门绩效卓越的研究。研究结果将有助于沙特大学的管理层以及沙特高等教育部的政策制定者:1)确定采用平衡计分卡模型来推动绩效的可能性;2)确定对公立和私立大学的关键绩效指标进行基准测试的必要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.