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

Seeking organisational excellence by using the information coming from the EFQM excellence model as starting point: application to a real case

This paper describes how to use the information coming from applying the EFQM excellence model to analyse the perception that the members of an organisation have of it regarding their business vision. Such an analysis is made on the basis of the EFQM excellence model criteria and by applying statistical data analysis techniques. With this study, besides detecting both the strong and weak areas of actuation on which an organisation should focus and act, it is also possible to detect the relationships between the personal characteristics of members of the organisation and their business vision. The main goal is that organisations are able to reach excellence by jointly using an assessment method (the EFQM excellence model) and posterior statistical data analysis techniques (uni-variant and multi-variant). These techniques enable one to complement and enlarge the potential of the EFQM excellence model. Finally, the procedure is illustrated by presenting the main results of applying it to a real case of the Permanent Training Centre of the Polytechnic University of Valencia in Spain. © 2011 Taylor & Francis.Alfaro Saiz, JJ.; Carot Sierra, JM.; Rodríguez Rodríguez, R.; Jabaloyes Vivas, JM. (2011). Seeking organisational excellence by using the information coming from the EFQM excellence model as starting point: application to a real case. Total Quality Management and Business Excellence. 22(8):853-868. doi:10.1080/14783363.2011.597595S853868228Carlos Bou‐Llusar, J., Escrig‐Tena, A. B., Roca‐Puig, V., & Beltrán‐Martín, I. (2005). To what extent do enablers explain results in the EFQM excellence model? International Journal of Quality & Reliability Management, 22(4), 337-353. doi:10.1108/02656710510591192Calvo‐Mora, A., Leal, A., & Roldán, J. L. (2006). Using enablers of the EFQM model to manage institutions of higher education. Quality Assurance in Education, 14(2), 99-122. doi:10.1108/09684880610662006Dale, B. G., Zairi, M., Van der Wiele, A., & Williams, A. R. T. (2000). Quality is dead in Europe – long live excellence ‐ true or false? Measuring Business Excellence, 4(3), 4-10. doi:10.1108/13683040010377737Eskildsen, J. K., Kristensen, K., & Jørn Juhl, H. (2001). The criterion weights of the EFQM excellence model. International Journal of Quality & Reliability Management, 18(8), 783-795. doi:10.1108/eum0000000006033Farrar, M. (2000). Structuring success: A case study in the use of the EFQM Excellence Model in school improvement. Total Quality Management, 11(4-6), 691-696. doi:10.1080/09544120050008084Hides, M. T., Davies, J., & Jackson, S. (2004). Implementation of EFQM excellence model self‐assessment in the UK higher education sector – lessons learned from other sectors. The TQM Magazine, 16(3), 194-201. doi:10.1108/09544780410532936Li, M., & Yang, J. B. (2003). A decision model for self‐assessment of business process based on the EFQM excellence model. International Journal of Quality & Reliability Management, 20(2), 164-188. doi:10.1108/02656710310456608Martín‐Castilla, J. I., & Rodríguez‐Ruiz, Ó. (2008). EFQM model: knowledge governance and competitive advantage. Journal of Intellectual Capital, 9(1), 133-156. doi:10.1108/14691930810845858McAdam, R., & Welsh, W. (2000). A critical review of the business excellence quality model applied to further education colleges. Quality Assurance in Education, 8(3), 120-130. doi:10.1108/09684880010372716Ruiz-Carrillo, J. I. C., & Fernández-Ortiz, R. (2005). Theoretical foundation of the EFQM model: the resource-based view. Total Quality Management & Business Excellence, 16(1), 31-55. doi:10.1080/1478336042000309857Rusjan, B. (2005). Usefulness of the EFQM excellence model: Theoretical explanation of some conceptual and methodological issues. Total Quality Management & Business Excellence, 16(3), 363-380. doi:10.1080/14783360500053972José Tarí, J. (2006). An EFQM model self‐assessment exercise at a Spanish university. Journal of Educational Administration, 44(2), 170-188. doi:10.1108/09578230610652051Wongrassamee, S., Simmons, J. E. L., & Gardiner, P. D. (2003). Performance measurement tools: the Balanced Scorecard and the EFQM Excellence Model. Measuring Business Excellence, 7(1), 14-29. doi:10.1108/13683040310466690Yang, J. B., Dale, B. G., & Siow, C. H. R. (2001). Self-assessment of excellence: An application of the evidential reasoning approach. International Journal of Production Research, 39(16), 3789-3812. doi:10.1080/0020754011006907

Customer Focus - An Accountability Dilemma

Customer-related measures are today often included in management accounting systems. In this paper, two situations are displayed where these measures are problematic to the managing process. The main argument of the paper is that customer accountability may serve to question demands for hierarchical accountability, as put forward in management accounting systems. The paper is based on a case study, in which two groups show strong customer accountability which is disturbing to the managing process. In the first group, socializing accountability processes to the customers override hierarchical accountability concerning delivery performance. In the second group, aligned accountability to customers and managers for customer-related measures override hierarchical demands for accountability for financial performance. The argument of the paper may be taken as a basis to question the broadening of management accounting to incorporate customer-related aspects. An organization needs to be managed in a balanced way. However, it should not be taken for granted that all aspects need to be incorporated into management accounting. With strong customer accountability, management accounting may need to be devoted to classical tasks of emphasizing financial performance and formalized processes.

Mapeamento cognitivo e Balanced Scorecard na gestão estratégica de resíduos sólidos urbanos Strategic solid waste management using Balanced Scorecard

Os serviços públicos estão situados num ambiente bastante dinâmico, exigindo de seus gestores uma boa percepção dos fatores internos e externos que determinam a realidade dos sistemas. Particularmente, na gestão de resíduos sólidos urbanos no Brasil, este universo se caracteriza por pressões e limitações políticas, influência dos padrões de produção e consumo da sociedade e inadequações ambientais. Para um desenvolvimento sustentável nestes sistemas, é necessário que os diversos aspectos se alinhem aos princípios da sustentabilidade, definindo uma estratégia de ação. Atualmente, uma ferramenta bastante utilizada para a gestão da estratégia é o Balanced Scorecard, cujas principais vantagens funcionais são a análise do posicionamento organizacional por múltiplas perspectivas, extrapolando o âmbito estritamente financeiro e operacional e a construção de um mapa estratégico que comunica visualmente a hierarquia das consecuções pretendidas para a organização. Este trabalho procurou analisar o comportamento deste método quando aplicado à gestão de resíduos sólidos urbanos e utilizou como objeto de estudo um Consórcio fictício entre Araraquara e São Carlos (SP). Os resultados apontam para uma boa aplicabilidade desta ferramenta, e, apesar das poucas adaptações, se manteve a hierarquia estratégica entre os aspectos de aprendizado e crescimento, processos internos, da sociedade e institucional.<br>The public sector services are inserted in a very dynamic environment forcing their administrators to focus on internal and external factors that determine the systems' reality. Particularly for the solid waste management in Brazil, this universe is defined by political pressures and limitations, influences by population's consuming patterns, and environmental inadequacies. For a sustainable development in these systems, it is necessary an alignment between the several aspects and the sustainability principles developing action strategies. Currently, Balanced Scorecard is a widely used strategic management tool, which main advantages are: the analysis, beyond the strictly financial and operational focus, of organizations' positioning under many perspectives, and the design of a strategy map, which visually communicates the hierarchy of organizations' intended goals. It is also structured. A corporate score card containing the objectives and their related measures, goals, and initiatives is also designed, both at organizational and departmental levels. This research analyses the applicability of this method for the solid waste management in a simulated trust between the cities of Araraquara and São Carlos in the state of São Paulo. This allowed working with more than one strategy, including the system's most probable management function workers. The results indicate a great applicability of the tool, and despite the few adaptations needed, the hierarchal strategy between the aspects of learning, growing, and internal processes, and those of the organization and society were kep

The balanced scorecard and strategic control: A hotel case study analysis

Over the past decade, the literature has seen a proliferation in articles relating to the balanced scorecard, which has been motivated by managers' needs to develop a more balanced view of performance measurement. Despite global adoption by organisations in the private and public sector, the question of how the balanced scorecard could be used as a strategic control tool has rarely been directly discussed. Academic research has tended to have a strong predilection for studies assessing the balanced scorecard as a control tool utilising metrics to report various achievements of targets. A longitudinal case study approach is used over a three year period, which seeks to deepen understanding about the theoretical and practical aspects of the balanced scorecard as a strategic control tool. It is anticipated that this would illuminate the way in which the balanced scorecard has intertwined in the fabric of organisational life and how it positions itself in the wider social context in which it was embedded. The findings of the case study reveal that over-reliance on the successful achievement of balanced scorecard metrics without a focus on strategic control could lead to an organisation having to pursue an exit strategy for a profitable product