Title: Performance indicators and corporate social responsibility: evidence from Portuguese higher education institutions
Authors: Fatima David, Rute Abreu, Francisco Carreira, Sidalina Goncalves
Addresses: Instituto Politecnico da Guarda, Av. Dr. Francisco Sa Carneiro, 50, 6300-559 Guarda, Portugal. ' Instituto Politecnico da Guarda, Av. Dr. Francisco Sa Carneiro, 50, 6300-559 Guarda, Portugal. ' Instituto Politecnico de Setubal, Campus do IPS – Estefanilha, 2914-503 Setubal, Portugal. ' Instituto Politecnico de Setubal, Campus do IPS – Estefanilha, 2914-503 Setubal, Portugal
Abstract: This research focuses on Portugal and the use of performance indicators to assess whether or not higher education institutions (HEIs) are fulfilling their mission and reaching their goals. HEIs are able to improve their non-financial performance and overall welfare as a CSR strategy. The results show that HEI performance indicators are correlated with CSR and emphasise strategic benefits, such as efficiency, effectiveness and economy of the new public sector management that each HEI must adopt. They have a particular role to support the sustainable development of these institutions and to promote management accounting as source of indispensable and fundamental information for the decision-making process.
Keywords: performance indicators; corporate social responsibility; CSR; Portugal; higher education; sustainable development; sustainability; management accounting; decision making.
International Journal of Banking, Accounting and Finance, 2010 Vol.2 No.3, pp.251 - 274
Published online: 02 Jun 2010 *Full-text access for editors Access for subscribers Purchase this article Comment on this article