Proposta de balanced scorecard para uma instituição de ensino superior privada: uma aplicação no instituto superior politécnico sol nascente

Joaquim Chitanda Sukuakueche Moisés

Authors

Joaquim Chitanda Sukuakueche Moisés Universidade José Eduardo dos Santos https://orcid.org/0000-0001-5031-7506

Keywords:

Balanced Scorecard, Strategy, Institutions of Higher Education, Private Sector

Abstract

The current research comes as a way of satisfying the needs of evaluating and integrating operations within the formulated strategies facing organizations. This is to be in accordance with the vison, mission and strategic objectives due to the changes imposed by external competitive environment. Thus, the Balanced Scorecard developed in the early 90s as an integrated system of performance measurement based upon financial and non-financial indicators, measures the organizational performance. Furthermore, it provides organizations with assistance in the process of implementation and communication strategy through both translating and clarifying their strategic mission and vision. Evidences in the literature review demonstrate convincingly that such instrument developed for private sector by Kaplan and Norton (1992) can also be used in the higher education whether public or private schools, although it may require some adjustments according to specific entities nonetheless.

This research aims to design and develop a BSC proposal for the Instituto Superior Politécnico Sol Nascente by setting out not only a strategic map, but also its objectives and indicators extracted from the Institutional Development Plan (IDP). Despite the fact that the literature presents several examples using this instrument in both public and private HEIs, it could not identify any empirical studies carried out in Angola in this specific field.

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