Title: Applicability of the balanced scorecard in higher education institutions: evidence from Jordan

Authors: Mohammad Al-Dahiyat; Mohammad Altarawneh; Ismail Altkryty; Abd El-Majeed Majali

Addresses: School of Business, Accounting Department, Al-Ahliyya Amman University, Amman, Jordan; School of Business, Accounting Department, Mutah University, Al-Karak, Jordan ' School of Business, Accounting Department, Mutah University, Al-Karak, Jordan ' School of Business, Accounting Department, Al-Ahliyya Amman University, Amman, Jordan ' School of Business, Accounting Department, Mutah University, Al-Karak, Jordan

Abstract: This study contributes to the existing limited body of literature on the appropriateness and applicability of the BSC in higher education institutions (HEIs). It is considered among the first studies, at least in Jordan, which aims at investigating the applicability of the BSC in HEIs, with particular emphasis on a public university in Jordan. The case study methodology has been adopted utilising content analysis and questionnaire methods for data collection. The initial BSC model included 77 KPIs suitable for measuring the strategic performance of the case university grouped under seven perspectives. Using principal component factor analysis statistical technique, the study identified 45 KPIs, as the most important indicators, grouped under 15 components. The study recommends that higher education institutions in Jordan apply the BSC as a modern performance measurement system because of its applicability and appropriateness in enabling higher education administrators to manage their strategies, to attain institutional mission and strategic goals, and to improve accountability.

Keywords: performance measurement; balanced scorecard; BSC; performance management; university; key performance indicators; KPIs.

DOI: 10.1504/IJPQM.2022.127503

International Journal of Productivity and Quality Management, 2022 Vol.37 No.4, pp.435 - 453

Received: 10 May 2020
Accepted: 21 Jan 2021
Published online: 07 Dec 2022 *

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