405932

A PROPOSED FRAMEWORK FOR USING THE BALANCED SCORECARD TO IMPROVE STRATEGIC PERFORMANCE IN EGYPTIAN HIGHER EDUCATION INSTITUTIONS

Article

Last updated: 01 Feb 2025

Subjects

-

Tags

Management accounting

Abstract

This study aimed to develop a proposed framework for implementing the Balanced Scorecard (BSC) in Egyptian governmental universities. The researchers constructed this framework by modifying the traditional perspectives of the BSC and reorganizing them to align with the specific needs and requirements of Egyptian governmental universities. Additionally, the researchers proposed a set of key performance indicators (KPIs) to assess strategic performance within these institutions. The framework was designed based on a series of foundational stages, each comprising several sub-steps. Its applicability was tested through a case study conducted at Tanta University. The researchers examined the university's current state, including the availability of the necessary infrastructure for efficiently and effectively implementing Proposed Balanced Scorecard. The findings revealed key insights into the existing gaps between the university's current and desired strategic positioning. Based on these results, the study proposed a set of recommendations to bridge these gaps and enhance the strategic performance of Tanta University.

DOI

10.21608/hicmis.2025.351110.1004

Keywords

Balanced Scorecard, key performance indicators, Strategic Performance

Authors

First Name

Reham

Last Name

Badawy

MiddleName

B.M.

Affiliation

Dept. Basic sciences, Higher Inst. Computers and Manag. Info. Systems - 1st Settlement, Cairo, Egypt.

Email

rehambadawribrahem@gmail.com

City

-

Orcid

-

First Name

Gouda

Last Name

Zaghloul

MiddleName

A.

Affiliation

Dept. Accounting, Fac. Commerce, Tanta Univ., Egypt.

Email

gouda.zaghloul@commerce.tanta.edu.eg

City

-

Orcid

-

First Name

Mohamed

Last Name

Genadi

MiddleName

S.

Affiliation

Dept. Accounting, Fac. Commerce, Tanta Univ., Egypt.

Email

mohamed.genadi1@commerce.tanta.edu.eg

City

-

Orcid

-

First Name

Hoda

Last Name

AbuAl-Yazid

MiddleName

H.

Affiliation

Dept. Accounting, Fac. Commerce, Tanta Univ., Egypt.

Email

hoda.eisa@commerce.tanta.edu.eg

City

-

Orcid

-

Volume

2

Article Issue

3

Related Issue

53269

Issue Date

2024-09-01

Receive Date

2024-04-07

Publish Date

2024-09-01

Page Start

101

Page End

120

Print ISSN

3009-6243

Online ISSN

3009-6936

Link

https://hicmis.journals.ekb.eg/article_405932.html

Detail API

http://journals.ekb.eg?_action=service&article_code=405932

Order

405,932

Type

Researches

Type Code

3,028

Publication Type

Journal

Publication Title

HICMIS–Journal of Administrative Sciences and Digital Technology

Publication Link

https://hicmis.journals.ekb.eg/

MainTitle

A PROPOSED FRAMEWORK FOR USING THE BALANCED SCORECARD TO IMPROVE STRATEGIC PERFORMANCE IN EGYPTIAN HIGHER EDUCATION INSTITUTIONS

Details

Type

Article

Created At

01 Feb 2025