Balance Scorecard: A Standard Tool to Measure Performance in Private Universities in Botswana

In recent years organisations (private and public, small and big) are forced to shift from the historical approach to balanced scorecard. The approach enables the organisation to move forward (i.e. focusing on its long term goals not short) than backward-looking. This paper used both secondary and primary source of data. Thirty questionnaires were distributed. This paper established that private universities in Botswana have adopted this new approach in their day to day running, and they are immensely benefited. However, this paper recommends that in order for these universities to fully benefit they must involve students (learners-key clients), lecturers, non teaching staff, and other stakeholders. This have a positive impact of one spirit one goal- create “OUR VISION” culture and hence committed to accomplish. Keywords: Balanced scorecard, Private Universities, Botswana, Performanc

Low Taxpayer Compliance in Zimbabwe: Role of Balance Scorecard on the Performance of ZIMRA

The innovation and introduction of the balanced scorecard as a strategy performance management tool was a response to the ever changing and volatile business environment and the failure of older frameworks to keep pace with such changes. For firms to survive, research has proven that they need embrace change to sustain their strategic capabilities; change which may prescribe the need to drift from traditional performance management approaches and embrace modern techniques. This paper adopted a desk and library research approach. Data was collected through review of published articles, official reports from ZIMRA, Newspaper articles and the internet. The findings of the study show that ZIMRA are experiencing compliance problems in collection of tax. To improve on the compliance levels, this paper strongly recommends that ZIMRA should involve stakeholders (taxpayers, academics, parliamentarians, business community) in its policy formulation and setting of yearly targets. Keywords: Balanced scorecard, ZIMRA, tax Compliance, performance measurement