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

Document Type : Researches

Authors

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

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

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.

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