THE POSSIBILITY OF APPLING THE BALANCED SCORECARD A …€¦ · Scorecard dimension components on...
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Academy of Marketing Studies Journal Volume 21, Issue 3, 2017
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THE POSSIBILITY OF APPLING THE BALANCED
SCORECARD A TOOL OF EVALUATING THE
STRATEGIC PERFORMANCE OF THE JORDANIAN
PRIVATE UNIVERSITIES (FIELD STUDY FROM THE
PERSPECTIVE OF WORKERS IN PRIVATE
UNIVERSITIES IN JORDAN)
Khaled Attalla Al-Tarawneh, Petra University
ABSTRACT
This study aims at clarifying the concept and applicability of the Balanced Scorecard in
the private universities in Jordan; demonstrating effect on the strategic performance; identifying
availability of the essential features in those universities to apply the Balanced Scorecard; the
relationship between the applicable Balanced Scorecard and the strategic performance; studying
the special four dimensions on which the Balanced Scorecard is based and suitability to the
private universities environment in Jordan. The survey adopted the descriptive analytical
methodology through reference to the different documents like books, newspapers and magazines
and other literature that found to be valid for analysis to get to the study objectives.
Furthermore, the random sample method was used to select the survey sample from the society.
Analysing results shows that four dimension components of the Balanced Scorecard are
available for evaluating the strategic performance in the private universities in Jordan and that
they have a significant impact on development and improvement of the strategic performance
and on efficient achievement of the private university strategic objectives in Jordan. The survey
results shows absence of differences of statistical significance between the responses of the
surveyed people about effects of the Balanced Scorecard dimension components on the level of
the strategic performance of the private universities in Jordan that are attributed to the personal
qualities (age, qualification, discipline, experience). The survey also showed differences of
statistical significance among the responses of the surveyed people about effects of the Balanced
Scorecard dimension components on the level of the strategic performance of the private
universities in Jordan attributed to the scientific qualification. The study recommended the
private universities in Jordan to care for the important application of the Balanced Scorecard
and the four dimensions. The application of Balanced Scorecard reflected in the evaluation and
improvement of the strategic performance and achievement of such strategic objectives
efficiently and effectively with a view to realize a major market share and outstanding position
among the universities.
Keywords: Balanced Scorecard, Performance Strategic, Private Universities.
INTRODUCTION
In the twenty-first century the universities always endeavours to bring about changes in
their policies to transform from the existing situation to the future one. The change is the only
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stable feature. The different universities are thus requested to continue innovation and
improvement to face the varying challenges at all times and to exploit multifaceted opportunities.
The new approach of the universities as important elements in the social economic life is
the change towards open systems that grow, develop and interact with opportunities and
challenges of environment where they are active.
Change is a natural phenomenon requires transformation of the universities from status
quo to a target position that may secure viability and sustainability in a volatile complicated
environment. Otherwise, acceptance of the status quo is a competitive loss. Within the
framework of the service and industrial institutions confronting the global challenges, the
individual achievements are soon marginalized if not accompanied with institutional framework
supportive to the permanent creativity, education, development and sustainable improvement.
This transformation or change often requires administrative procedures. As is customary, taking
such measures is carried out following the measurement and evaluation stage. The ability to
measure and evaluate something is one of the ability indicators to manage and develop it and an
achievement of efficiency and efficacy of the universities in general.
In addition to the increased competition between the different business sectors, the latter
is required to adopt modern and effective administrative methods and tools to acquire the
qualities and retain them for the longest possible period and helping them choose and apply and
evaluate the already adopted strategies.
After the Second World War, the change drivers have grown up and the entities have
become more complex and the complicated technology and production operations gave rise to
burden control processes within the companies with new requisitions. The administrative
decisions have been significantly affected by the financial measures but failed in the required
orientation for strategic guidance in the long run, therefore, the 1980s held a number of
conceptions and tools like Total Quality Management (TQM) and Kaizen and process re-
engineering and others (Pearce, 2003)
In the light of the foregoing, the Balanced Scorecard was introduced through Robert &
David Norton. It was discussed for the first time in Harvard University 1992. It depends on
vision and strategic goals that can be translated into performance measurement system which in
turn is reflected in attention and general strategic orientation. Every staff member of the
organization seeks to achieve it. Therefore, the balanced performance system is not only
intended for performance measurement but also for planning, implementing, controlling,
administration and evaluation, i.e., an integrated system.
IMPORTANCE OF THE STUDY
The importance of this study stems from adopting the Balanced Scorecard as a tool to
evaluate the strategic performance in the private universities in Jordan as it provides useful
information that may contribute to making the strategic and productive decisions under unstable
and complex environment and a highly competitive one. The system paves the way for the
universities to plan, implement and administer. Evaluation of the organization is never a single
perspective but multifaceted. Thus, the Balanced Scorecard is not intended for measuring
performance only but a system for planning, implementation, control, administration and
evaluation, i.e., an integrated system.
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The Study is Important because of the Following
Importance of the education sector and its role in social development, building human
and providing him/her with science, know-how and novelty.
Emergence of the role being undertaken by the current performance evaluation system
and whether it makes available adequate and accurate data that reflect the strategic
performance and achievement of goals.
Improvement and development of the current evaluation system in accordance with the
Balanced Performance Perspective to contribute to orienting the university leaderships in
taking the effective strategic decisions.
Study Objectives
The survey tries to achieve the following objectives:
Clarify the Balanced Performance Measurement concept and applicability in evaluating
the strategic performance in the private universities in Jordan.
Analyse and study the applicable performance evaluation system of the universities and
identifying strengths and weaknesses and showing suitability to the needs of the private
universities in Jordan.
Demonstrate the impact that the Balanced Performance Measurement brings about on the
strategic performance of the private universities in Jordan.
Study the important application of the Balanced Scorecard to evaluate the strategic
evaluation of the private universities in Jordan.
To reflect the major success factors and the total performance measurement that measures
factors of success and the university excellence under the adoption of the Balanced
Scorecard.
Introduce a proposed model for the Balanced Scorecard indicators whereby to reflect
mission, vision and objectives of the private universities in Jordan.
Study Methodology
The researcher adopted the analytical descriptive approach in addition to the statistical
analysis approach.
Study Tools
Preliminary data, questionnaire and interviews.
Ancillary data like the books, research, theses and periodicals and internet.
Limits of the Survey
Location limits: Private universities in Jordan
Time: 2016-2017
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Study Population and Sample
The study population is composed of the private universities in Jordan (19 universities)
and the study sample involves deans and admin and academic unit managers in the universities
(63).
RESEARCH PROBLEM
Nowadays the private universities in Jordan experience important troubles imposed by
the intense competition by the public and international universities and rapid changes faced by
the Higher Education system in addition to changes in tastes and needs of the beneficiaries. It
became necessary that the universities improve their performance for survival and continuity.
This depends on the ability to achieve strategies and the objectives set out in the long run.
It is inevitable for the private universities to identify achievement of the strategies and
objectives to compare them to what was planned at the outset of implementing the strategy
through adopting tools that help them in the evaluation process. Among the most important and
latest tools is the Balanced Scorecard.
The measurement of the university efficiency and efficacy is faced by difficulties due to
their features including heterogeneity and multiplicity of outcomes that gives rise to physical
hard measurement of outcomes and absence of direct profit motives which results in available
measurements approved for performance evaluation; as well as the educational services being
intangible product and requires an interuniversity direct contract for full advantage; lack of
interest in concentrating on satisfaction of beneficiaries of the rendered services; that would
affect quality of services rendered to such beneficiaries; furthermore, the educational services are
non-storable and therefore may not cater for the needs of increased demand or stored the surplus;
thus any shortage or increase would affect the performance evaluation. Based on the foregoing it
is evident that the evaluation of the strategic evaluation of the private universities in Jordan
needs an efficient system to eliminate the troubles being faced by these universities in relation to
the application and implementation of the strategic plans that result in a gap between the planned
strategies and those in practice and to bridge the gap it is imperative to use the Balanced
Scorecard for balanced measurement for more than one performance side at the university level
with a view to reaffirm and enhance strengths and weaknesses to be redressed in order to retain
the competitive and scientific position of the private universities.
The Balanced Scorecard is perceived as one of the best indicators for the evaluation and
measurement of performance as it takes into consideration a set of dimensions including the most
important issues and concerns of the private universities in Jordan and the strategic objectives are
effectively guided by it for measurement of results efficiently.
In the light of the rapid and latest developments in the planning and administration field,
the strategic performance evaluation of the universities is associated with the universities ability
to apply the Balanced Scorecard as performance leads administration which is the latest in the
administration and planning so far in the strategic, admin and financial field. The majority of the
international organizations apply this concept. Therefore, this survey addresses one of the most
vital sectors in education in Jordan, namely the private universities in Jordan. The survey
problem is summarized through identification of the following:
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Applicability of the Balanced Scorecard as a tool to evaluate the strategic performance of
the private universities in Jordan.
Variables of the Study
First: Independent Variables
The Balanced Scorecard with the following four dimensions:
Financial dimension
Customers' dimension
Internal operations
Learning and growth
Second: Dependent Variable
The strategic performance evaluation of the private universities in Jordan.
STUDY HYPOTHESES
The researcher in responding to the survey problem and objectives used the following
hypotheses:
First Main Hypothesis
H1 The four dimension component of the Balanced Scorecard is made available for evaluating the
strategic performance of the private universities in Jordan.
H1.1 The first sub-hypothesis: The financial dimension component of the Balanced Scorecard is made
available for evaluating the strategic performance of the private universities in Jordan.
H1.2 The second sub-hypothesis: The customers' dimension component is made available (satisfaction
of students) of the Balanced Scorecard for evaluating the strategic performance in the private
universities in Jordan.
H1.3 Third sub-hypothesis: The components of the internal operation dimension of the Balanced
Scorecard are available for evaluating the strategic performance of the private universities in
Jordan.
H1.4 Fourth sub-hypothesis: Components of the education and growth dimension of the Balanced
Scorecard are available for evaluating the strategic performance of the private universities in
Jordan.
The Second Main Hypothesis
H2 There are no differences of statistical significance between the responses of the surveyed people
about impacts of the Balanced Scorecard dimension components at the strategic performance
level of the private universities in Jordan attributed to the personal features (age, nature of work,
qualification, discipline and experience) (Figure 1).
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FIGURE 1
MODEL OF THE STUDY
Procedural Definitions
Definition of Balanced Scorecard
The balanced scorecard may be defined as an admin system designed to help the entity
translate its vision and strategy into a set of objectives and inter-related strategic measurements
through adoption of the balanced scorecard because the financial report is no longer the only
method whereby companies may evaluate activities and draw their future movements (Kaplan &
Norton, 1992).
Others define it as: The first systematic method tried to design a performance evaluation
system and concerned with translating the entity strategy into certain objectives, measurements,
targeted standards and initiatives for sustainable improvement. Furthermore, it consolidates all
measurements used by the entity. The idea of the balanced scorecard measurement focuses on
description of the basic components for entity success and business subject to the following
considerations (Abdul, 2005):
Time dimension: The performance measurements concern with three time dimensions
namely: Yesterday, today and tomorrow.
Financial and non-financial dimension: Controls the main financial and non-financial
ratios.
Strategic dimension: The performance measurements concern with linking the short-term
operating control with the entity long-term strategic vision.
Dimensions of the Balanced
Scorecard
1- Financial
2- Customers
3- Internal ops
4- Education & growth
Evaluation of the strategic
performance of the private
universities in Jordan
Demographic Features
1- Age
2- Nature of work
3- Scientific qualification
4- Discipline
5- experience
Independent Variable Dependent Variable
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Social dimension: The performance measurement concern with all internal and external
parties when applying the measurements.
Evaluation of the strategic performance: The strategic performance is a reflection of the
university ability and viability to achieve their objectives. It also reflects uses of financial,
physical and human resources and reflects optimal exploitation of the above to achieve the
university objectives in terms of the market share, excellence and viability. The strategic
evaluation is the process that contributes to rendering information and data used for measuring
achievement of the university objectives to identify the performance attitudes therein, including
different and varying standards, inter alia: Productivity standards, profitability standards, added
value standards, activity indicators and growth rates.
Financial dimension: The dimension includes pure financial objectives such as return on
investment, product cost and cash flow. The dimension is used to measure the financial ratios
and the different financial figures. Furthermore, certain figures may be important at certain times
like the cash flow at times of hardships. The non-profit organizations are different but at the end
of the day they should continue their activities and adequate financial resources.
Customers' dimension: The University should pay attention to satisfy the needs and
desires of customers as they pay money to cover the cost and make the profit. Through
this perspective there are indicators set to reflect position of the customer with the
university. This can be determines the target market sectors and measures success of the
university in these sectors with a view to dominate growth objectives. The universities
use measures such as the market share, number of new customers, customer satisfaction,
loyalty, ability to retain customers, ability to attract customers and customer's
profitability.
Dimension of the internal processes: The university regulations and by laws are measured
for competitiveness, most notably: Renewal (research, patents, number of new
products...) in addition to the education system (quality of education and educational
services…), post-sale service is one of the important systems (customer reception
(students) and problem resolution…). This depends on the internal processes that stand
by customers through bringing about customer value and finance through increased
fortune of shareholders. The internal process is composed of three sub-dimensions as
follows:
a) Innovation process bringing about products, services and operations to cater for
customer needs.
b) Operation: Production, delivery of product and customer service, strategic basic
initiatives of the leading organizations in improving quality of industrialization,
reducing delivery time to the customer and commitment to the delivery time as
scheduled.
c) Product delivery service: To provide the service and back up customers after sale or
service delivery.
Growth and development dimension: This determines the abilities needed to grow the
university to achieve high-level internal processes that create value to customers and
shareholders. The education and growth of the universities confirm three abilities: (1)
Employees abilities to be measured by using the employee understanding, level of his/her
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skills and a survey of his/her satisfaction and turnover rates, (2) abilities of the
information system measured by first class staff rate, (3) stimulation and bonuses:
Measured by a number of proposals of each staff and proposal application rate.
Previous Studies
Abdul Latif & Torkman, 2006 - Titled "Balanced Scorecard" as a Tool to Measure
Performance
The study is designed to introduce readers to the Balanced Scorecard technology to use
for creating a new system for performance evaluation. The new system combines the financial
and non-financial measurements (operating) and clarifies the basic idea of the scorecard, its
structure and to introduce certain advice to take advantage of in building a comprehensive
system for the organizations to measure and evaluate performance. Among the most important
results of the study is that the Balanced Scorecard is a modern strategic tool for performance
measure and evaluation including the financial and non-financial measurements through the
dimensions of the entity. The Scorecard translates the organization strategy into operating works
taking into consideration the three time dimensions.
Al Shishini, 2004 - Titled "Towards a Framework to Measure Determinants and
Success of the Balanced Scorecard"
The study aimed to propose a framework to measure success of adopting the Balanced
Scorecard through specifying the main factors affecting the use of the Balanced Scorecard like
size of the enterprise, role of the consulting offices, strategy of the enterprise, pattern of the
applicable control and also determination of impact of certain main factors on the success of the
adoption of the Balanced Scorecard and determination of alternatives to measure success or
failure of the Balanced Scorecard, the most important results of the study, introduction of a
framework to measure success of the use of the Balanced Scorecard. It is evident that relations
between certain main factors, measures of the Balanced Scorecard are established in addition to
success of the application of the card.
Abdul, 2003 - Titled "Proposed Framework to use the Balanced Scorecard within
the Non-Government Organizations (NGOs) for the Private Universities to Apply
The study aimed at studying the possible application of the measures (BSC) to the NGOs,
study the difficulties faced the application of (BSC). The study concluded several results
including that the data of the private universities permit application of (BSC) and constitute an
integrated framework to evaluate performance and accountability within the Non-Government
Organizations. The growth and education should account for a baseline in the private business to
play their role in addition to deficient financial and accounting regulations within the private
universities that would not permit extraction of necessary data to achieve control and evaluate
performance.
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Hamid, 2010 - Using the Balanced Scorecard in Education Organizations
The study addressed the important usage of the Balanced Scorecard in the government
educational organizations in particular with a view to evaluate performance through comparing
the targeted and planned performance with the actual performance in order to evaluate the online
education services. The study concluded that the use of the Balanced Scorecard gave rise to
maximize return from rendering educational services through increasing numbers of
beneficiaries and recipients of service which reflected on growth of revenues of the service
owing to improved performance the product of the sustainable development of rendering it based
on performance evaluation through the customer perspective (students). It concluded also that
facilitation of methods of rendering the educational service and the continued change lead to
permanent interaction between the user and enterprise which reflects increased revenues of
service.
Eelke, 2009 - For Which Purposes Do Managers Use Balanced Scorecards?
The study accurately addressed the purpose the balanced scorecard tries to achieve
through application to rendering electronic services to the information and telecommunication
organizations. The study tested a group of assumptions, inter alia: Does the development of
internal processes based on client proposals contribute to developing the service to increase
revenues and level of client confidence? All responses (224) confirmed priority of development
even if it results in increased cost in the short run. However, it may be capitalized and not being
charged to the results of the period activities because it will increase revenues in the long run.
The study concluded the importance of the balanced scorecard to all enterprises as it is just like a
mirror reflecting results of the enterprise activities against third parties using the financial and
non-financial measures then it is a card for monitoring results of the entity transactions.
Al Shaikh Ali, 2007 - "Performance Evaluation of Palestinian Telecommunication
Corporations by Using the Balanced Scorecard Approach"
The study aimed to evaluate (Jawwal and Palestinian Telecommunication) companies in
the light of the four dimensions of the Balanced Scorecard as estimated by the shareholders and
staff members of the two companies, to propose solutions and recommendations to the
performance-related problems of the above companies, to propose proper standards to measure
and evaluate Jawwal and Telecommunication performance. Among the most important results of
the study is that there is a strong direct correlation of significance between degree of each
dimension of the four dimensions of balanced scorecard and the total score of the card. The
majority of staff members and shareholders of the two companies evaluate the company
performance in the financial and customer aspects equally which is consistent with the visions,
missions and main goals of Jawwal and the Palestinian Telecommunication companies. Most of
them, employees and shareholders gave different estimates of the performance in the internal
operations and education and growth aspects and the highly educated officers expect better
educational activities. The study concluded several recommendations most notably the
improvement and development of the training programs and the internal operating processes,
undertaking mobilization and outreach activities to ensure support of the internal and external
concerned parties.
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Kaplan & Norton, 1992 - "The Balanced Scorecard Measures that Drive
Performance"
I proposed in this study the Balanced Scorecard for the first time to the researchers. A
reliable approach has been introduced as a measurement and evaluation of performance system
including a group of financial and non-financial (operating) performance measurements with a
view to provide comprehensive information to the organization management to achieve a
competitive advantage. The proposed approach includes four main dimensions- the first:
Financial dimension, how we perceive shareholders; the second: Customers' dimension, how do
customers perceive us? The third: Internal operations dimension: What shall we outperform at?
The fourth: Growth and education dimension: Is it possible to continue improvement and create
values?
Researchers demonstrate importance of the balanced scorecard to avoid resemblance in a
certain dimension. This study provides the executive managers with a comprehensive framework
to translate the strategic objectives of the organization into a coherent set of performance
measures.
Distinctions of this Study
The Balanced Scorecard is a modern scientific trend in the educational environment.
Several studies made by previous researchers tried to test application of the card to profitable and
non-profitable organizations. However, this is the first time to study possible application of the
card to the private universities in Jordan to evaluate the strategic performance. It provides
components to apply the balanced Scorecard and to demonstrate impact on the strategic
performance as a result of this study.
Constancy of the Study Tool
Constancy of the questionnaire is ensured through value of Crohbach Alpha coefficient.
The result would be statistically acceptable if value is greater than (0.60).Whenever value is
close to (1), i.e., 100% it means higher constancy levels of the survey tool (Sekaran, 2010).
Considering the particulars contained in Table 1, we find that the total result of Cronback Alpha
is (96.7%). Therefore, the study tool can be described as constant and the particulars obtained
therefrom are suitable to measure variables and thus undergo high reliability.
Table 1
CONSTANCY COEFFICIENT OF STUDY TOOL
Variables Cronback alpha No. of paragraphs
Independent variables
Financial dimension 96.6 12
Satisfaction of clients 93 21
Internal processes 93.1 17
Education and growth 96/5 14
Dependent variable Evaluation of strategic performance
of the university 07.1 12
Tool as whole 96.7 76
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Table 2 indicates that the age group (41-50) came first with total number of 39 people by
(61.9%) followed by the age group (51 years and more) with 15 people by 23.8% then followed
by the age group ranked third with 9 people and by 14.3%.
Table 2 shows that the majority of the survey sample people are postgraduates with 39
people and by 61.9% followed by BA holders with 24 people and by 38.1%. The above table
also shows that the majority of the survey sample population is specialized in the admin and
finance sciences with 46 people and by 73% followed by the natural science discipline with 9
members by 14.4% while the humanities specialists are 8 by 12.7%.
Table 2 also indicates that the study sample in terms of years of experience was
distributed to three groups between less than five years and more than ten years. It also shows
that the experience of the 11 people by 17.5% is less than five years however those whose
experience ranges from (5-10 years) amounted to 44 people by 69.8% the group over 15 years
and above was ranked third with 24 people by 20.3% while the group whose experience ranges
from (10 to less than 15 years) was ranked last with 8 people and by 12.7%.
Table 2
PROPORTIONAL DISTRIBUTION OF THE SURVEY SAMPLE ACCORDING TO THE DEMOGRAPHIC
VARIABLES
Variable Options Number %
Age
Less than 40 years 9 14.3
41-50 39 61.9
51 and more 15 23.8
Educational level
Secondary - -
Bachelor degree 24 38.1
Higher education 39 61.9
Discipline
Admin and financial sciences 46 73
Humanities 8 12.7
Natural sciences 9 14.3
Other - -
Experience
5 years and less 11 17.5
5-10 years 44 69.8
More than 10 years 8 12.7
DATA ANALYSIS
The second part of the questionnaire included a set of questions to measure the study
themes as follows:
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First: Financial Dimension
Table 3
ARITHMETIC MEANS AND STANDARD DEVIATION OF THE STUDY SAMPLE RESPONSES
ABOUT THE QUESTIONNAIRE QUESTIONS THAT MEASURE THE FINANCIAL DIMENSION
No. of
Para
Paragraph Mean Standard
deviation
Significance Rank Consent
10 The university contains
an effective division to
improve financing and
financial performance
24 1.87 40.4 1 High
12 The university tries to
achieve interests of
shareholders
13.8 0.913 76.1 2 High
9 The university seeks to
improve the market
value of the university
shares in the Capital
Market
3.79 0.953 75.8 3 High
11 The university sets the
financial goals to be
realized in consultation
with owners
3.79 3.88 75.8 4 High
8 Consolidation of
effective mechanisms to
coordinate with the
university funders
3.76 0.917 75.2 5 High
7 The university's
expenditure from the
approved budget
53.7 2.84 75 6 High
6 The universities
controls the financial
resources and periodical
expenditure methods
7.3 0.944 74 7 High
5 The university renders
services at handy prices
commensurate with the
service level
3.65 0.864 73 8 Medium
2 The university tries to
have foreign funding
sources to grow the
university revenues
23.6 6.90 72.4 9 Medium
1 The financial resources
and available
possibilities in a
manner giving rise to
63.5 1.012 71.2 10 Medium
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develop the academic
and administrative
performance at the
university
4 The university
management
appropriates a great
deal of the budget to
increase the academic
programs and services
3.52 0.981 770.4 11 Medium
3 The prices of credit
hours commensurate
with number and
quality of rendered
services
3.38 1.069 67.6 12 Medium
3.70 0.794 74 High
Trends of the survey sample were measured through the expressions (1-12) in Table 3.
They range between (3, 38-4.02). All the arithmetic means refer to positive attitudes for the
financial dimension as they all refer to consent of the survey sample to all clauses that measure
the financial dimension between average and high degree. The table indicates that clause No (10)
that provides for: "The University has an effective division to improve the funding and financial
performance"; it is ranked first while clause (3) that provides for: "Prices of credit hours
commensurate with number and quality of the rendered university was ranked last.
Table 4
ARITHMETIC MEANS AND STANDARD DEVIATION OF THE SURVEY SAMPLE RESPONSES
ABOUT THE QUESTIONNAIRE PARAGRAPHS THAT MEASURE CUSTOMER SATISFACTION
DIMENSION No. of
Para
Paragraph Mean Standard
deviation
Significance Rank Consent
31 The university management
responds to students
complaints
4.73 0.903 94.6 High 1
29 The university keeps a close
eye on suitability of the
scientific content of the courses
in proportion to students'
abilities
4.39 41.01 87.8 High 2
30 The university management
upgrades the relationship with
the graduates and follows their
positions
4.11 0.986 82 High 3
26 The university provides
facilities and services to bring
about a comfortable school
environment
4,05 0.70548 81 High 4
14 The university management
explores and diagnose the
labour market requirements
3.87 1.87 77.4 High 5
25 The educational service prices
commensurate with income
levels of individuals
3.73 11.08 74.6 High 6
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13 The university management
explores and diagnoses
students' needs
3.71 0.771 74.2 High 7
27 The university management
provides facilities and services
creating a comfortable social
environment to the students
3.71 1.038 74.2 High 7
15 The university management
guides the scientific research to
serve customer objectives
3.62 6.90 72.4 High 9
16 The university promotes
teamwork principles between
the faculty members,
administration and students to
complete their programs
3.62 0.869 72.4 High 9
19 The university management
develops the necessary admin
services to achieve stability and
harmony
3.61 1.310 72.2 Average 11
32 The university management
deals with complaints in a short
time
3.56 1.012 71.2 Average 12
18 When taking decisions relating
to their issues, students are
consulted with
3.53 51.06 70.6 Average 13
33 The university management
develops the quality of
rendered educational services
in accordance with the world
academic updates
3.52 9.85 70.4 Average 14
28 The university monitors
suitability of the teaching
methods to the students'
abilities
3.49 1.203 69.8 Average 15
17 The university provides an
academic atmosphere for the
successful education process
3.46 0.947 69.2 Average 16
22 The university management
explores opinion of students in
the academic performance
3.42 0.962 68.4 Average 17
21 The university creates balance
between the available academic
potentials and the labour
market requirements
3.38 0.947 67.6 Average 18
23 The university highlights
advantages rendered to the
student against his tuition fees
paid to it
3.34 3.89 66.8 Average 19
20 The university management
explores opinion of students in
the admin performance
3.33 0.984 66.6 Average 20
24 The university adopts modern
technological methods to
provide the best academic
3.30 0.977 66 Average 21
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services
3.62 .,631 72.4 Average
The survey sample attitudes were measured about the customer satisfaction dimension
through the statements (13-33) in Table 4. They ranged (3.30-4.73). All means indicated positive
attitudes for the customer satisfaction. They all refer to consent of the study sample on all
paragraphs that measure the customer satisfaction dimension by degrees ranging from average to
high. The table indicates paragraph (31) that provides for: "The university management responds
to students' complaints" was ranked first while paragraph (24) that provides for: "The university
adopts modern technological methods to provide the best academic services" was ranked last.
That may be interpreted that the study sample agrees that the application of the Balanced
Scorecard carries with it several advantages which prompted the organizations to use it to
achieve customer satisfaction.
Table 5
ARITHMETIC MEANS AND STANDARD DEVIATIONS OF STUDY SAMPLE RESPONSES ABOUT
THE QUESTIONNAIRE PARAGRAPHS THAT MEASURE THE INTERNAL PROCESS DIMENSION No. of
Para
Paragraph Mean Standard
deviation
Significance Rank Consent
36 The university management
develops fields of scientific
research and boosters the
research activity among
academics.
3.32 1.133 17 66.4
Average
35 The university management
determines and diagnoses
needs of society and market. 3.38 1.084 15 67.6 Average
49 The university explores
students' opinion continuously
on the admin and academic
performance
3.38 1.156 15 67.6 Average
50 The university considers
students and academics'
remarks 3.46 1.162
14 69.2 Average
34 The university decides needs
and requirements of students 3.49 0.965
13 39.8 Average
37 The university develops fields
of scientific research and
booster student research
activities
3.54 0.997 12 70.8 Average
48 At all times the university
reviews disciplines put forward
and proposes new disciplines
that keep pace with the society
needs
3.56 0.996 11 73.2
Average
38 The university develops
method and quality of the
continuously rendered
educational services
3.57 0.962 10 71 Average
39 The university grows
communities 3.60 0.943
8 72 Average
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46 The university adopts latest
technologies in rendering
services 3.6 0.908
8 72 Average
43 The university develops its
regulatory procedures for
optimal service of students 3.65 1.003
6 73 Average
45 The university goes through
society and surrounding
environment and determines
needs of labour market in
addition to proposing proper
disciplines to such needs
3.65 0.970
6 73
Average
40 The university management
holds training courses for
capacity building and paving
the way for dealing with the
market
3.67 0.967 5 73.4
Average
41 The new university services
are made available in due
course 3.70 1.057 4 74 Average
47 The university management
studies and analyses quality of
services being rendered to the
students for excellence
3.75 0.915 3 75 Average
42 The university management
holds training courses for
capacity building of students
and for integration in the
labour market
3.78 0.924 2 75.6
Average
44 The university management
partners with the private sector
for job opportunities in the
labor market
3.84 1.045 1 76.8 Average
3.57 00.632 71.4 Average
The study sample attitudes about the internal process dimension were measured through
the statements (34-50) in Table 5. They range between (3.32-3.84). These arithmetic means
indicate positive attitudes about the internal process dimension. All the arithmetic means refer to
consent of the study sample on all paragraphs that measure the dimension in degrees ranging
between average and high. The table indicates that paragraph (44) that provides for: "The
university management partners with the private sector for job opportunities in the labour
market" was ranked first while paragraph (36) that provides for: "The university management
develops fields of scientific research and boosters the research activity among academics" was
ranked last. The interpretation is that the study sample agrees that the application of the Balanced
Scorecard improves the internal process dimension.
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Table 6
THE ARITHMETIC MEANS AND STANDARD DEVIATION OF THE STUDY SAMPLE RESPONSES
ABOUT THE QUESTIONNAIRE PARAGRAPHS THAT MEASURE EDUCATION AND GROWTH
DIMENSION No.
of
Para
Paragraph Mean Standard
deviation Significance Rank Consent
61
The university management
enhances inventions and
creative activity of academics
and administrators within and
outside the university
4.14 1.105 82.8 1
High
59
The university provides the
latest physical resources for its
educational programs 4.11 0.882 82.2 2
High
62
The university provides the
latest largest educational
sources 4.00 1.043 82 3
High
56
The university carries into
effect an effective incentive
system giving rise to mitigating
turnover rates 3.98 0.924
79.6 4 High
57
The university concerns with
providing information to the
staff members about the
internal and external
environment that affects the
university activity.
3.97 0.949 79.4 5
High
60
The university upgrades the
academic programs to entrench
culture of technological
knowledge using the updates
available on the world
academic stage
3.94 1.176 78.8 6
High
58
The university is interested in
retaining outstanding
employees 3.89 1.094 77.6 7
High
64
The university management
enhances inventions and
creative activities of students 3.87 0.959 77.6 8
High
51
The university management
develops capacities of
administrators and academics 3.79 0.901 75.8 9
High
63 The university outperforms at
rendering educational services 3.79 1.065 75.8 9
High
54
The university management is
keen to continue development
of capacities of creativity and
book higher value and
prominence among other
universities
3.63 1.067 72.6 11
Average
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52
The university management
develops regulations and
regulatory procedures giving
rise to achieve objectives of the
students' satisfaction
3.52 1.216 70.4 12
Average
53
The university management
employs modern technologies
in accordance with the IT era 3.46 1.162 69.2 13
Average
55
The university management
builds skills and current
potentials to meet the required
and targeted level 3.46
1.175 69.2 13 Average
3.83
0.876 76.6 High
Attitudes of the study sample about the education and growth dimension were measured
through the statements (51-64) in Table 6. They ranged (3.46-4.14). The arithmetic means
indicate positive trends for the education and growth dimension. All the arithmetic means refer
to consent of the study sample on all paragraphs that measure the dimension as high. The table
indicates that paragraph (61) that provides for: "The university management enhances inventions
and creative activity of academics and administrators within and outside the university" was
ranked first while the paragraphs (53 & 55) that provides for: "The university management
employs modern technologies in accordance with the IT era-The university management builds
skills and current potentials to meet the required and targeted level, ranked last.
Table 7
THE ARITHMETIC MEANS AND STANDARD DEVIATIONS OF THE STUDY SAMPLE
RESPONSES ABOUT THE QUESTIONNAIRE PARAGRAPHS THAT MEASURE STRATEGIC
PERFORMANCE EVALUATION
No.
of
Para
Paragraph Mean Standard
deviation
Significance Rank Consent
72 The university reduced cost in
the past three years 4.27 0.865
85.4 1 High
76 The university increased
numbers of students in the past
three years 4.17 0.908
83.4 2 High
67 The university has specialized
departments to improve the
strategic performance 4.13 0.942
82.6 3 High
71 The university occupied a
privileged place among the
private universities 4.11 0.969
82.2 4 High
73 The university is characterized
by attracting high academic
competencies in the last three
years
4.11 0.935 82.2 5 High
69 The university studies reasons
of increasing and decreasing
deviation in each division 4.10 0.893
82 6 High
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68 There is an increase in the
actual market share of the
university in the last three
years
4.05 0.991 81 7 High
74 The university is characterized
by attracting high quality
students in the last three years 4.05 1.023
81 8 High
75 The university is characterized
by job stability in the last three
years 4.03 0.897
80.6 9 High
66 The university coordinates
effectively with the influential
internal and external
authorities
4.02 1.100 80.04 10 High
70 The university earns increasing
financial revenues in the last
three years 4.00 1.047
80 11 High
65 The university identifies the
sections in need of
improvement of performance
and treatment of weakness
3.71 1.142 72.2 12 High
4.06 0.851 81.2 High
The study sample attitudes about the strategic performance evaluation of the university
were measured through the paragraphs (65-76) in Table 7 and ranged (3.71-4.27). The arithmetic
means refer to positive attitudes for the strategic evaluation of the university. All the means
indicate consent of the study sample on all paragraphs that measure performance in degrees
varying between high and average. The table reveals that paragraph (72) which provide for: "The
University reduced cost in the past three years" ranked top while paragraph (65) which provides
for: "The University identifies the sections in need of improvement of performance and treatment
of weakness" ranked last.
Testing Hypotheses
Results of Testing the First Main Hypothesis
The first sub-hypothesis provides that: The components of the financial dimension of the
Balanced Scorecard are available for evaluating the strategic performance of private universities
in Jordan.
Table 8
RESULTS OF TESTING THE FIRST MAIN HYPOTHESES Correlation
coefficient R
Coefficient of
determination R2
F-calculated F-tabulated Significance S
0.699 0.489 13.886 3.55 0.000
The above Table 8 shows that value of the correlation coefficient is 0.600 and value of
the coefficient of determination is 0.489 meaning that variable of available components of the
Balanced Scorecard dimensions account for 48.9% of variance in the strategic performance
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evaluation of the university. In addition, value of F-calculated is (13.886) which is greater than
T-tabulated=2.55 with statistical significance 0.05, therefore the null hypothesis is rejected and
the alternative one that provides for: The components of the financial dimension of the Balanced
Scorecard are available for evaluating the strategic performance of private universities in Jordan
is accepted.
Results of Testing the First Sub-Hypothesis
The first sub-hypothesis provides that: The components of the financial dimension of the
Balanced Scorecard are available for evaluating the strategic performance of private universities
in Jordan.
Table 9
RESULTS OF TESTING THE FIRST SUB-HYPOTHESIS Correlation
coefficient R
Coefficient of
determination R2
T|-calculated T-tabulated Significance S
0.645 0.416 6.595 1.999 0.030
The above Table 9 shows that value of the correlation coefficient is 0.645; value of
coefficient of determination is 0.416 meaning the variable of the available components of the
financial dimension accounts for 41.6% of variance in evaluating the strategic performance of
the university. In addition value of T-calculated is (6.595) greater than value of T-
tabulated=1,999 with statistical significance at 0.05 level. Therefore, the null hypothesis is
rejected and the alternative one that provides for: "The components of the financial dimension of
the Balanced Scorecard are available for evaluating the strategic performance of private
universities in Jordan is accepted
Results of Testing the Second Sub-Hypothesis
The first sub-hypothesis provides that: The components of the customer dimension of the
Balanced Scorecard are available for evaluating the strategic performance of private universities
in Jordan
Table 10
RESULTS OF TESTING THE SECOND SUB-HYPOTHESIS Correlation
coefficient R
Coefficient of
determination R2
T|-calculated T-tabulated Significance S
0.333 0.111 2.757 1.999 0.000
The above Table 10 shows that value of the correlation coefficient is 0.333; value of
coefficient of determination is 0.111 meaning the variable of the available components of the
customer dimension accounts for 11.1% of variance in evaluating the strategic performance of
the university. In addition value of T-calculated is (2.575) greater than value of T-
tabulated=1.999 with statistical significance at 0.05 level. Therefore, the null hypothesis is
rejected and the alternative one that provides for: "The components of the customer dimension of
the Balanced Scorecard are available for evaluating the strategic performance of private
universities in Jordan is accepted.
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Results of Testing the Third Sub-Hypothesis
The first sub-hypothesis provides that: The components of the internal process dimension
of the Balanced Scorecard are available for evaluating the strategic performance of private
universities in Jordan.
Table 11
RESULTS OF TESTING THE THIRD SUB-HYPOTHESIS Correlation
coefficient R
Coefficient of
determination R2
T|-calculated T-tabulated Significance S
0.439 0.193 3.820 1.999 0.000
The above Table 11 shows that value of the correlation coefficient is 0.439; value of
coefficient of determination is 0.193 meaning the variable of the available components of the
internal process dimension accounts for 19.3% of variance in evaluating the strategic
performance of the university. In addition value of T-calculated is (3.820) greater than value of
T-tabulated=1,999 with statistical significance at 0.05 level. Therefore, the null hypothesis is
rejected and the alternative one that provides for: The components of the internal process
dimension of the Balanced Scorecard are available for evaluating the strategic performance of
private universities in Jordan is accepted.
Results of Testing the Fourth Sub-Hypothesis
The first sub-hypothesis provides that: The components of the internal process dimension
of the Balanced Scorecard are available for evaluating the strategic performance of private
universities in Jordan.
Table 12
RESULTS OF TESTING THE FOURTH SUB-HYPOTHESIS Correlation
coefficient R
Coefficient of
determination R2
T|-calculated T-tabulated Significance S
0.338 0.114 2.806 1.999 0.000
The above Table 12 shows that value of the correlation coefficient is 0.338; value of
coefficient of determination is 0.114 meaning the variable of the available components of the
customer dimension accounts for 11.4% of variance in evaluating the strategic performance of
the university. In addition value of T-calculated is (3.820) greater than value of T-
tabulated=1.999 with statistical significance at 0.05 level. Therefore, the null hypothesis is
rejected and the alternative one that provides for: The components of the education and growth
dimension of the Balanced Scorecard are available for evaluating the strategic performance of
private universities in Jordan is accepted.
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The Second Main Hypothesis
H02 No differences of statistical significance are found between responses of respondents about impact
of components of the Balanced Scorecard dimensions at the strategic performance level of the
private universities in Jordan attributed to the personal features (age, qualification, discipline and
experience)
Table 13
RESULTS OF TESTING THE SECOND Variable F-Calculated F-Tabulated Sig**
Age 1.810 3.86 0.218
Scientific qualification 4.263 3.58 0.004
Nature of work 0.003 4.75 0.955
Experience 3.71 3.87 0.876
The statistical significant impact is at (α=0.05) level
Table 13 above reveals that values of F-Calculated are less than values of F-Tabulated for
all demographic variables with the exception of the scientific qualification variable. That means
absence of differences of statistical significance at (α ≤ 0.05) level in impact of available
components of the Balanced Scorecard dimensions on the strategic performance of the
universities attributed to (age, scientific qualification, discipline and experience); presence of
difference with statistical significance at (α ≤ 0.05) in impact of available components of the
Balanced Scorecard dimensions on the evaluation of the strategic performance of the private
universities in Jordan attributed to the scientific qualification.
Table 14
IMPACT VALUES Balanced Scorecard Beta value
Financial dimension 0.649
Customers' satisfaction dimension 0.333 Internal process dimension 0.439 Education and growth dimension 0.338
Table 14 above stands for impact values of the Balanced Scorecard dimensions. The
results reveal that the financial dimension is the most influential after the internal process
dimension ranked second and the education and growth dimension ranked third while the
customer satisfaction rated the last.
RESULTS
Building on the data analysis results, the study came up with the following results:
There is a relationship between the Balanced Scorecard together with its four dimensions
with evaluation of the strategic performance of the private universities.
Analysis results revealed available components of the financial dimension of the
Balanced Scorecard for evaluating the strategic performance of the private universities in
Jordan.
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Furthermore, the analysis results revealed presence of customer dimension components
(students' satisfaction) of the Balanced Scorecard for evaluating strategic performance of
the private universities in Jordan.
The results showed availability of internal process dimension components of the
Balanced Scorecard for evaluating the strategic performance of the private universities in
Jordan.
The study results indicated available components of education and growth dimension of
the balanced scorecard for evaluating the strategic performance of the private universities
in Jordan.
The analysis results showed absence of differences of statistical significance between
responses of the respondents about impact of Balanced Scorecard dimension components
on the level of the strategic performance of the private universities in Jordan attributed to
the personal features (age, qualification, discipline and experience). It also showed
presence of differences of statistical significance between responses of respondents about
impact of components of the Balanced Scorecard dimensions on the strategic
performance level of the private universities in Jordan.
RECOMMENDATIONS
The university management should adopt the Balanced Scorecard approach to evaluate
the university performance, disseminate culture of balanced scorecard that takes into
account all parties sharing the performance like students, society, labour market, staff
members and workers.
Get the students and workers involved when setting plans and policies in relation to the
academic and administrative side.
Designation of a specialized department to apply the balanced scorecard and to concern
with academic development and strategic performance throughout the educational
process.
Future research on the same subject and adding new themes to this model and link it with
the knowledge and human capital department.
Set up and develop customer indicators of the admission capacity and labour market
requirements, student problems and rapid and radical solutions.
Set up a clear future vision for the university education to address challenges for optimal
investment of the human, admin and technological powers.
Despite the Jordanian universities are keen to keep pace with the scientific development
in the academic performance development field in accordance with the world updates,
they should also intensify efforts to scale up development in the rank of international
universities in particular in the planning and oversight field.
Hold specialized training courses about the balance scorecard to train personnel of the
Jordanian private universities to apply it effectively and to take advantage of the merits
being achieved by the universities. To teach the balanced scorecard approach as a school
curriculum in the Jordanian universities in BA stage even briefly; to teach the balanced
scorecard approach in details for higher studies, post graduates.
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