The Impact of the Balanced Scorecard (BSC) Non-Financial Perspectives on the Financial Performance of Private Universities

There are numerous attributed performance measures and investments to Balanced Scorecard (BSC) but empirical research and literature still lacks sufficient evidence of the effectiveness and improvement of organizational financial performance with respect to its multiple perspectives. BSC model perspectives are four in number, namely learning and growth, internal process, customers and financial perspective. In this paper, the impact of non-financial BSC perspectives on the financial performance of Private Universities (PUs) in Yemen is empirically examined. The study used Partial Least Square-Structural Equation Modeling (PLS-SEM) on data culled from 136 faculties, to determine the impact of three non-financial BSC perspectives on the financial performance of the institutions. The results showed that there were statistically significant positive correlations between Customer Perspective, Internal Process, and Learning and Growth, and Financial Performance. There was a positive correlation between an increase of 0.221 in Customer Perspective and a 2.341 rise in financial efficiency. In similar vein, a 3.827 improvement in Financial Performance was the consequence of a 0.346 improvement in Internal Process, while a 2.028 improvement in Financial Performance was the outcome of a 0.198 improvement in Learning and Growth

Influence of the balanced scorecard on the science and innovation performance of Latin American universities

This is an Accepted Manuscript of an article published by Taylor & Francis in Knowledge Management Research & Practice on 2019, available online: http://www.tandfonline.com/10.1080/14778238.2019.1569488[EN] Pressure on the education system to meet society's needs has led some universities to adopt organisational performance measurement systems as strategic control tools. One of the most commonly used systems in business is the balanced scorecard (BSC). For Latin American universities, the urgent task of increasing the quantity and quality of research and innovation has led these universities to update their essential processes. A suitable control system is necessary to ensure the effectiveness of these new policies. Based on strategic management theory, this study focuses on the implementation of a BSC method in Latin American public universities. The aim of this study is to determine the influence of BSC implementation on universities? research and innovation performance. The results reveal similar patterns of indicators to measure performance in public universities. Furthermore, these indicators develop favourably following implementation of the BSC.Peris-Ortiz, M.; García-Hurtado, D.; Devece Carañana, CA. (2019). Influence of the balanced scorecard on the science and innovation performance of Latin American universities. Knowledge Management Research & Practice. 17(4):373-383. https://doi.org/10.1080/14778238.2019.1569488S373383174Agostino, D., & Arnaboldi, M. (2012). Design issues in Balanced Scorecards: The «what» and «how» of control. European Management Journal, 30(4), 327-339. doi:10.1016/j.emj.2012.02.001Al-Ashaab, A., Flores, M., Doultsinou, A., & Magyar, A. (2011). A balanced scorecard for measuring the impact of industry–university collaboration. Production Planning & Control, 22(5-6), 554-570. doi:10.1080/09537287.2010.536626Ankrah, S., & AL-Tabbaa, O. (2015). Universities–industry collaboration: A systematic review. Scandinavian Journal of Management, 31(3), 387-408. doi:10.1016/j.scaman.2015.02.003Broadbent, J., & Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20(4), 283-295. doi:10.1016/j.mar.2009.07.004Chen, S., Yang, C., & Shiau, J. (2006). The application of balanced scorecard in the performance evaluation of higher education. The TQM Magazine, 18(2), 190-205. doi:10.1108/09544780610647892Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263-282. doi:10.1016/j.mar.2009.07.003Franceschini, F., & Turina, E. (2011). Quality improvement and redesign of performance measurement systems: an application to the academic field. Quality & Quantity, 47(1), 465-483. doi:10.1007/s11135-011-9530-1Gibbert, M., Ruigrok, W., & Wicki, B. (2008). What passes as a rigorous case study? Strategic Management Journal, 29(13), 1465-1474. doi:10.1002/smj.722Ittner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7-8), 715-741. doi:10.1016/s0361-3682(03)00033-3Kaplan, R. S., & Norton, D. P. (2001). Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II. Accounting Horizons, 15(2), 147-160. doi:10.2308/acch.2001.15.2.147Khalid, S., Knouzi, N., Tanane, O., & Talbi, M. (2014). Balanced Scoreboard, the Performance Tool in Higher Education: Establishment of Performance Indicators. Procedia - Social and Behavioral Sciences, 116, 4552-4558. doi:10.1016/j.sbspro.2014.01.984Kraus, K., & Lind, J. (2010). The impact of the corporate balanced scorecard on corporate control—A research note. Management Accounting Research, 21(4), 265-277. doi:10.1016/j.mar.2010.08.001Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207-232. doi:10.1016/s0361-3682(95)00040-2Lawrence, S., & Sharma, U. (2002). Commodification of Education and Academic LABOUR—Using the Balanced Scorecard in a University Setting. Critical Perspectives on Accounting, 13(5-6), 661-677. doi:10.1006/cpac.2002.0562Lee, B., Collier, P. M., & Cullen, J. (2007). Reflections on the use of case studies in the accounting, management and organizational disciplines. Qualitative Research in Organizations and Management: An International Journal, 2(3), 169-178. doi:10.1108/17465640710835337Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design. International Journal of Operations & Production Management, 15(4), 80-116. doi:10.1108/01443579510083622Philbin, S. (2008). Process model for university‐industry research collaboration. European Journal of Innovation Management, 11(4), 488-521. doi:10.1108/14601060810911138Pritchard, R. D., Roth, P. L., Jones, S. D., & Roth, P. G. (1990). Implementing feedback systems to enhance productivity: A practical guide. National Productivity Review, 10(1), 57-67. doi:10.1002/npr.4040100107Ridwan, R., Harun, H., An, Y., & Fahmid, I. M. (2013). The Impact of the Balanced Scorecard on Corporate Performance: The Case of an Australian Public Sector Enterprise. International Business Research, 6(10). doi:10.5539/ibr.v6n10p103Sayed, N. (2013). Ratify, reject or revise: balanced scorecard and universities. International Journal of Educational Management, 27(3), 203-220. doi:10.1108/09513541311306440Spender, J.-C. (2014). Business Strategy. doi:10.1093/acprof:oso/9780199686544.001.0001Tangen, S. (2005). Analysing the requirements of performance measurement systems. Measuring Business Excellence, 9(4), 46-54. doi:10.1108/13683040510634835Villarreal Larrinaga, O., & Landeta Rodríguez, J. (2010). EL ESTUDIO DE CASOS COMO METODOLOGÍA DE INVESTIGACIÓN CIENTÍFICA EN DIRECCIÓN Y ECONOMÍA DE LA EMPRESA. UNA APLICACIÓN A LA INTERNACIONALIZACIÓN. Investigaciones Europeas de Dirección y Economía de la Empresa, 16(3), 31-52. doi:10.1016/s1135-2523(12)60033-1Wiersma, E. (2009). For which purposes do managers use Balanced Scorecards? Management Accounting Research, 20(4), 239-251. doi:10.1016/j.mar.2009.06.00

THE CONCISE GUIDE TO PHARMACOLOGY 2021/22: G protein-coupled receptors

The Concise Guide to PHARMACOLOGY 2021/22 is the fifth in this series of biennial publications. The Concise Guide provides concise overviews, mostly in tabular format, of the key properties of nearly 1900 human drug targets with an emphasis on selective pharmacology (where available), plus links to the open access knowledgebase source of drug targets and their ligands (www.guidetopharmacology.org), which provides more detailed views of target and ligand properties. Although the Concise Guide constitutes over 500 pages, the material presented is substantially reduced compared to information and links presented on the website. It provides a permanent, citable, point-in-time record that will survive database updates. The full contents of this section can be found at http://onlinelibrary.wiley.com/doi/bph.15538. G protein-coupled receptors are one of the six major pharmacological targets into which the Guide is divided, with the others being: ion channels, nuclear hormone receptors, catalytic receptors, enzymes and transporters. These are presented with nomenclature guidance and summary information on the best available pharmacological tools, alongside key references and suggestions for further reading. The landscape format of the Concise Guide is designed to facilitate comparison of related targets from material contemporary to mid-2021, and supersedes data presented in the 2019/20, 2017/18, 2015/16 and 2013/14 Concise Guides and previous Guides to Receptors and Channels. It is produced in close conjunction with the Nomenclature and Standards Committee of the International Union of Basic and Clinical Pharmacology (NC-IUPHAR), therefore, providing official IUPHAR classification and nomenclature for human drug targets, where appropriate

The Concise Guide to PHARMACOLOGY 2023/24: G protein-coupled receptors.

The Concise Guide to PHARMACOLOGY 2023/24 is the sixth in this series of biennial publications. The Concise Guide provides concise overviews, mostly in tabular format, of the key properties of approximately 1800 drug targets, and about 6000 interactions with about 3900 ligands. There is an emphasis on selective pharmacology (where available), plus links to the open access knowledgebase source of drug targets and their ligands (https://www.guidetopharmacology.org), which provides more detailed views of target and ligand properties. Although the Concise Guide constitutes almost 500 pages, the material presented is substantially reduced compared to information and links presented on the website. It provides a permanent, citable, point-in-time record that will survive database updates. The full contents of this section can be found at http://onlinelibrary.wiley.com/doi/bph.16177. G protein-coupled receptors are one of the six major pharmacological targets into which the Guide is divided, with the others being: ion channels, nuclear hormone receptors, catalytic receptors, enzymes and transporters. These are presented with nomenclature guidance and summary information on the best available pharmacological tools, alongside key references and suggestions for further reading. The landscape format of the Concise Guide is designed to facilitate comparison of related targets from material contemporary to mid-2023, and supersedes data presented in the 2021/22, 2019/20, 2017/18, 2015/16 and 2013/14 Concise Guides and previous Guides to Receptors and Channels. It is produced in close conjunction with the Nomenclature and Standards Committee of the International Union of Basic and Clinical Pharmacology (NC-IUPHAR), therefore, providing official IUPHAR classification and nomenclature for human drug targets, where appropriate

THE CONCISE GUIDE TO PHARMACOLOGY 2021/22: G protein-coupled receptors

The Concise Guide to PHARMACOLOGY 2021/22 is the fifth in this series of biennial publications. The Concise Guide provides concise overviews, mostly in tabular format, of the key properties of nearly 1900 human drug targets with an emphasis on selective pharmacology (where available), plus links to the open access knowledgebase source of drug targets and their ligands (www.guidetopharmacology.org), which provides more detailed views of target and ligand properties. Although the Concise Guide constitutes over 500 pages, the material presented is substantially reduced compared to information and links presented on the website. It provides a permanent, citable, point-in-time record that will survive database updates. The full contents of this section can be found at http://onlinelibrary.wiley.com/doi/bph.15538. G protein-coupled receptors are one of the six major pharmacological targets into which the Guide is divided, with the others being: ion channels, nuclear hormone receptors, catalytic receptors, enzymes and transporters. These are presented with nomenclature guidance and summary information on the best available pharmacological tools, alongside key references and suggestions for further reading. The landscape format of the Concise Guide is designed to facilitate comparison of related targets from material contemporary to mid-2021, and supersedes data presented in the 2019/20, 2017/18, 2015/16 and 2013/14 Concise Guides and previous Guides to Receptors and Channels. It is produced in close conjunction with the Nomenclature and Standards Committee of the International Union of Basic and Clinical Pharmacology (NC-IUPHAR), therefore, providing official IUPHAR classification and nomenclature for human drug targets, where appropriate

THE CONCISE GUIDE TO PHARMACOLOGY 2017/18: Overview.

The Concise Guide to PHARMACOLOGY 2017/18 is the third in this series of biennial publications. This version provides concise overviews of the key properties of nearly 1800 human drug targets with an emphasis on selective pharmacology (where available), plus links to an open access knowledgebase of drug targets and their ligands (www.guidetopharmacology.org), which provides more detailed views of target and ligand properties. Although the Concise Guide represents approximately 400 pages, the material presented is substantially reduced compared to information and links presented on the website. It provides a permanent, citable, point-in-time record that will survive database updates. The full contents of this section can be found at http://onlinelibrary.wiley.com/doi/10.1111/bph.13882/full. In addition to this overview, in which are identified 'Other protein targets' which fall outside of the subsequent categorisation, there are eight areas of focus: G protein-coupled receptors, ligand-gated ion channels, voltage-gated ion channels, other ion channels, nuclear hormone receptors, catalytic receptors, enzymes and transporters. These are presented with nomenclature guidance and summary information on the best available pharmacological tools, alongside key references and suggestions for further reading. The landscape format of the Concise Guide is designed to facilitate comparison of related targets from material contemporary to mid-2017, and supersedes data presented in the 2015/16 and 2013/14 Concise Guides and previous Guides to Receptors and Channels. It is produced in close conjunction with the Nomenclature Committee of the Union of Basic and Clinical Pharmacology (NC-IUPHAR), therefore, providing official IUPHAR classification and nomenclature for human drug targets, where appropriate

THE CONCISE GUIDE TO PHARMACOLOGY 2021/22: G protein-coupled receptors.

The Concise Guide to PHARMACOLOGY 2021/22 is the fifth in this series of biennial publications. The Concise Guide provides concise overviews, mostly in tabular format, of the key properties of nearly 1900 human drug targets with an emphasis on selective pharmacology (where available), plus links to the open access knowledgebase source of drug targets and their ligands (www.guidetopharmacology.org), which provides more detailed views of target and ligand properties. Although the Concise Guide constitutes over 500 pages, the material presented is substantially reduced compared to information and links presented on the website. It provides a permanent, citable, point-in-time record that will survive database updates. The full contents of this section can be found at http://onlinelibrary.wiley.com/doi/bph.15538. G protein-coupled receptors are one of the six major pharmacological targets into which the Guide is divided, with the others being: ion channels, nuclear hormone receptors, catalytic receptors, enzymes and transporters. These are presented with nomenclature guidance and summary information on the best available pharmacological tools, alongside key references and suggestions for further reading. The landscape format of the Concise Guide is designed to facilitate comparison of related targets from material contemporary to mid-2021, and supersedes data presented in the 2019/20, 2017/18, 2015/16 and 2013/14 Concise Guides and previous Guides to Receptors and Channels. It is produced in close conjunction with the Nomenclature and Standards Committee of the International Union of Basic and Clinical Pharmacology (NC-IUPHAR), therefore, providing official IUPHAR classification and nomenclature for human drug targets, where appropriate

The Concise Guide to PHARMACOLOGY 2023/24: G protein-coupled receptors.

peer reviewedThe Concise Guide to PHARMACOLOGY 2023/24 is the sixth in this series of biennial publications. The Concise Guide provides concise overviews, mostly in tabular format, of the key properties of approximately 1800 drug targets, and about 6000 interactions with about 3900 ligands. There is an emphasis on selective pharmacology (where available), plus links to the open access knowledgebase source of drug targets and their ligands (https://www.guidetopharmacology.org), which provides more detailed views of target and ligand properties. Although the Concise Guide constitutes almost 500 pages, the material presented is substantially reduced compared to information and links presented on the website. It provides a permanent, citable, point-in-time record that will survive database updates. The full contents of this section can be found at http://onlinelibrary.wiley.com/doi/bph.16177. G protein-coupled receptors are one of the six major pharmacological targets into which the Guide is divided, with the others being: ion channels, nuclear hormone receptors, catalytic receptors, enzymes and transporters. These are presented with nomenclature guidance and summary information on the best available pharmacological tools, alongside key references and suggestions for further reading. The landscape format of the Concise Guide is designed to facilitate comparison of related targets from material contemporary to mid-2023, and supersedes data presented in the 2021/22, 2019/20, 2017/18, 2015/16 and 2013/14 Concise Guides and previous Guides to Receptors and Channels. It is produced in close conjunction with the Nomenclature and Standards Committee of the International Union of Basic and Clinical Pharmacology (NC-IUPHAR), therefore, providing official IUPHAR classification and nomenclature for human drug targets, where appropriate

THE CONCISE GUIDE TO PHARMACOLOGY 2019/20: G protein-coupled receptors

© 2019 The Authors. British Journal of Pharmacology published by John Wiley & Sons Ltd on behalf of The British Pharmacological Society. The Concise Guide to PHARMACOLOGY 2019/20 is the fourth in this series of biennial publications. The Concise Guide provides concise overviews of the key properties of nearly 1800 human drug targets with an emphasis on selective pharmacology (where available), plus links to the open access knowledgebase source of drug targets and their ligands (www.guidetopharmacology.org), which provides more detailed views of target and ligand properties. Although the Concise Guide represents approximately 400 pages, the material presented is substantially reduced compared to information and links presented on the website. It provides a permanent, citable, point-in-time record that will survive database updates. The full contents of this section can be found at http://onlinelibrary.wiley.com/doi/10.1111/bph.14748. G protein-coupled receptors are one of the six major pharmacological targets into which the Guide is divided, with the others being: ion channels, nuclear hormone receptors, catalytic receptors, enzymes and transporters. These are presented with nomenclature guidance and summary information on the best available pharmacological tools, alongside key references and suggestions for further reading. The landscape format of the Concise Guide is designed to facilitate comparison of related targets from material contemporary to mid-2019, and supersedes data presented in the 2017/18, 2015/16 and 2013/14 Concise Guides and previous Guides to Receptors and Channels. It is produced in close conjunction with the International Union of Basic and Clinical Pharmacology Committee on Receptor Nomenclature and Drug Classification (NC-IUPHAR), therefore, providing official IUPHAR classification and nomenclature for human drug targets, where appropriate