Title: Measurement of performance at institutions of higher learning: the balanced score card approach

Authors: Anbalagan Krishnan, Kwok Mow Chan, Jeya Chandra Malar Jayaprakash, Junaid M. Shaikh, Abu Hassan Bin Md Isa

Addresses: Department of Accounting and BIS, School of Business, Curtin University of Technology, Sarawak Campus, CDT 250, 98009, Miri, Sarawak, Malaysia. ' Department of Accounting and BIS, School of Business, Curtin University of Technology, Sarawak Campus, CDT 250, 98009, Miri, Sarawak, Malaysia. ' Department of Accounting and BIS, School of Business, Curtin University of Technology, Sarawak Campus, CDT 250, 98009, Miri, Sarawak, Malaysia. ' Department of Accounting and BIS, School of Business, Curtin University of Technology, Sarawak Campus, CDT 250, 98009, Miri, Sarawak, Malaysia. ' Department of Business Management, University Sarawak Malaysia, 94300 Kota Samarahan, Sarawak, Malaysia

Abstract: Organisations have to confront with new developments brought about by the shift of industrial age competition to information age competition. As a result of this, certain assumptions with regard to the running and measurement of organisational performance have become obsolete. Information becomes essential to bring about new capabilities for competitive success. In the information age, it is vital for organisations to attempt to create future value through investments in customers, suppliers, employees, processes, technology and innovation (Kaplan and Norton, 1998a). Therefore, in information age, organisations need to formulate and utilise performance measurement tools that can be used to develop strategies, not only to create value for the current and future customers, but also to enhance current and future capabilities necessary to improve future performance. The tools are not only to be used to control behaviour and to evaluate past performances, but also to articulate and communicate future strategies. In brief, the objectives of this research study are: evaluate performance measurement at institutions of higher learning; assess the level of awareness and knowledge of balanced scorecard as a measure.

Keywords: balanced scorecard; BSC; performance measurement; higher learning institutions; approach; Malaysia; higher education.

DOI: 10.1504/IJMFA.2008.021242

International Journal of Managerial and Financial Accounting, 2008 Vol.1 No.2, pp.199 - 212

Published online: 13 Nov 2008 *

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