Balance Scorecard Implementation Challenges in Institution of Higher Learning: Overview of Prior Studies
Keywords:
Balance scorecard, Malaysia Public Institution of Higher Learning, Performance Management, Strategy Alignment, Strategy Map.
Abstract
The incessant decline in the performance of Malaysian public institution of higher learning since 2007 to date has brought to fore the question of its performance management process. Studies have shown that performance management is a general phenomenon in the institution of higher learning worldwide. The implementation issues of Balance scorecard (BSC) is more pronounced in the non-profit outfit and governmental organizations (NPGOs) compared to the profit-oriented outfit. Reasons being that the BSC was originally developed and (or) meant for the profit-oriented outfit and not exactly the other way round. The purpose of this paper is to provide insight into the issues of performance management in the institution of higher learning and specifically regarding the implementation issues of BSC encountered among Malaysia public institution of higher learning. This study provides a review of previous literature on the BSC implementation issues. Several implementation issues identified from the literatures are strategy misalignment, strategy communication issues, manager’s acceptance/employees buy-in, the issue of clarity of vision, mission, strategy, and outcome, and strategy map implementation issues. Findings revealed that the implementation issues of the BSC among Malaysia public institution actually helps to unravel the pitfalls of BSC project and provides a roadmap show that can improve and sustain effective performance management. The implication of this study is aimed at providing the means by which the Malaysian public institution of higher learning can identify the issues inherent in BSC implementation or strategy implementation and the way forward.
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Karpagam, U. P., &Suganthi, L. (2012).A strategy map of balanced scorecard in academic institutions for performance improvement.IUP Journal of Business Strategy, 9(3), 7.
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Keating, M., & Harrington, D. (2003).The challenges of implementing quality in the Irish hotel industry.Journal of European Industrial Training, 27(9), 441-453.
Khomba, J. K., Vermaak, F. N., &Hanif, R. (2012). Relevance of the balanced scorecard model in Africa: Shareholder-centred or stakeholder-centred?.African Journal of Business Management, 6(17), 5773.
Kim, J., Suh, E., & Hwang, H. (2003).A model for evaluating the effectiveness of CRM using the balanced scorecard.Journal of interactive Marketing, 17(2), 5-19.
Kwak, Y. H., &Anbari, F. T. (2006). Benefits, obstacles, and future of six sigma approach. Technovation, 26(5-6), 708-715.
Lau, C.M. and Sholihin, M. (2005), “Financial and non-financial performance measures: how do they affect job satisfaction?”,British Accounting Review, Vol. 37 No. 4, pp. 389-413.
Lee N (2006). Measuring the performance of public sector organisations: A case study on Public Schools in Malaysia.Measuring Business Excellence 10(4):50-64.
MacPhail, A., &Halbert, J. (2005). The implementation of a revised physical education syllabus in Ireland: circumstances, rewards and costs. European Physical Education Review, 11(3), 287-308.
Madsen, D. Ø.,&Stenheim, T. (2014). Perceived problems associated with the implementation of the balanced scorecard: evidence from Scandinavia.
Maiga, A. S., & Jacobs, F. A. (2003). Balanced scorecard, activity based costing and company performance: an empirical analysis. Journal of Management Issues, 15(3), 283-301.
Malina, M. A., &Selto, F. H. (2001). Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard. Journal of management accounting research, 13(1), 47-90.
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Marr, B., &Schiuma, G. (2003).Business performance measurement – past, present and future.Management decision, 41(8), 680–687.doi:10.1108/00251740310496198
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Martello, M., Watson, J. G., & Fischer, M. J. (2016).Implementing a balanced scorecard in a not-for-profit organization.Journal of Business & Economics Research (Online), 14(3), 61.
Mayer, R. C., & Gavin, M. B. (2005). Trust in management and performance: who minds the shop while the employees watch the boss? Academy of Management Journal, 48(5), 874-888.
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Published
2018-06-08
How to Cite
Anuforo, P. U., Ayoup, H., & Saidu, N. (2018). Balance Scorecard Implementation Challenges in Institution of Higher Learning: Overview of Prior Studies. American International Journal of Social Science Research, 2(2), 1-11. https://doi.org/10.46281/aijssr.v2i2.173
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Copyright (c) 2018 Peter U. Anuforo, Hazeline Ayoup & Nasiru Saidu
This work is licensed under a Creative Commons Attribution 4.0 International License.
