Balanced Scorecard and Efficiency: Design and Empirical Validation of a Strategic Map in the University by Means of DEA

Abstract

The principal objective of the research reported in this article is to validate a Balanced Scorecard (BSC) model and a Strategic Map for the University by studying the relationships of efficiency between its dimensions. Subsequently, the validation is completed by establishing hypotheses of efficiency relationships between the perspectives proposed, employing Data Envelopment Analysis (DEA). Empirical evidence has been obtained on the validity of the proposed BSC for a unit of academic management in the university. The first contribution of this work is the establishment of a framework of analysis of the hypothetical cause-effect relationships in the BSC in university institutions. The second contribution is to obtain the determining factors of the performance in this type of institution and, therefore, the Strategic Map. Specifically, these factors are: the participation of teaching staff in innovation activities; the number of doctorate-level staff; the academic subjects and credits in the Virtual Campus; and the scores in the surveys of student satisfaction. With respect to research, the determining factors of the performance are: the research sexennials; the funding obtained from contracts with companies; the number of research projects obtained; their financing; and the participation of teachers in these projects.

Developing a strategic performance scoring system for healthcare nonprofit organisations

“…Although there have been several studies on the implementation of the BSC in the nonprofit and public sectors (e.g. Grigoroudis et al, 2012;Hoque and Adams, 2011;Northcott and Taulapapa, 2012;Ridwan et al, 2013;Valderrama et al, 2013;Valmohammadi and Sofiyabadi, 2015), only few studies have been conducted to examine the theoretical validity (validity of the constructs and their relationships) and generalisability of the BSC for NPOs. Another shortcoming of the BSC, which has been acknowledged by its developers (see Kaplan, 2008), is lack of an objective measure to assess the overall organisational performance.…”