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The Balanced Scorecard and performance measurement in Higher Education Institutions

Abstract:

The present investigation carries out an analysis of the Balanced Scorecard as a tool that allows the measurement of the management performance of Higher Education Institutions through the development of indicators. The object of the study is to analyze whether the Balanced Scorecard is an efficient tool in performance measurement for Higher Education Institutions, for which qualitative research was carried out using the literature review methodology, finding that it is a tool that has been applied by different Higher Education Institutions worldwide with favorable results, basing the use of the Balanced Scorecard as a viable tool in the development of indicators that facilitate the monitoring and improvement of institutional management, concluding that the Balanced Scorecard facilitates the measurement of the performance of financial and non-financial factors of Higher Education Institutions, allowing the continuous improvement of their management, turning them into competitive institutions, allowing them to achieve their institutional strategic objectives.