平衡计分卡的实施及其对绩效的影响:以马来西亚北方大学为例

P. U. Anuforo, Hazeline Ayoup, Umar Aliyu Mustapha, A. Abubakar
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引用次数: 4

摘要

当代高等教育机构之间的激烈竞争,使得许多高等教育机构更加注重如何提供高质量的教育,以便通过采取适当的绩效管理,在大学世界排名中获得适当的位置。本研究旨在展示澳门大学如何通过解决其战略管理过程中面临的问题,实施和使用平衡计分卡来加强和改进其战略计划。本研究采用定性个案研究方法。数据是通过采访和查阅大学季度和年度报告、组织结构和大学网页以及新闻公报收集的。采用专题分析对数据进行定性分析。与卡普兰和诺顿在公共部门的平衡计分卡模型一致,研究结果表明,案例机构通过调整概念来实现平衡计分卡意识形态,从而反映了UUM独特的情境需求。本研究发现,在实施平衡计分卡项目时,大学员工的支持、高层管理人员的承诺、组织文化和沟通策略对案例机构的绩效有显著影响。此外,调查结果显示,平衡计分卡思想在UUM的实施对其表现产生了重大影响,因为它有助于提高案例机构的整体大学排名。在UUM实施平衡计分卡的含义是,它有助于大学管理层监控其2016-2020年第二阶段战略计划的绩效。未来的研究应考虑更多实施平衡记分卡的机构,以获得更详细的可推广的结果。
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The Implementation of Balance Scorecard and Its Impact on Performance: Case of Universiti Utara Malaysia
The intensity of competition among contemporary Higher Education Institution (HEIs) has led to many of such institutions to focus more on how to provide high quality education so as to attain a suitable position in the university world ranking by adopting a suitable performance management. This study aims to demonstrate how UUM implement and uses the BSC to enhance and improve its strategic plans by addressing the issues facing its strategic management process. This study employed a qualitative case study approach. Data were collected using interview and reviewing the university quarterly and annual reports, organizational structure and the university’s webpage as well as its news bulletins. Data were analyzed qualitatively using thematic analysis. Consistent with Kaplan and Norton BSC model in public sector, findings indicates that the case institution implements the BSC ideology by adapting the concept such that it reflects the unique contextual needs of UUM. This study found that in implementing the BSC project, the university staff’s buy-in, top management commitment, organizational culture and communication strategy has significant effects on the case institution’s performance. Also, findings revealed that the implementation of BSC ideology in UUM has a significant impact on its performance in that it helps in improving the case institution’s overall university rankings. The implication of BSC implementation in UUM is that it helps the university management to monitor its performance with regard to its 2016-2020 phase II strategy plans. Future study should consider more institution that implements BSC so as to get more detail results that may be generalized.
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