Adapting the Balanced Scorecard to Public Universities: A Conceptual Framework for University Performance Management

Résumé Adapting the Balanced Scorecard (BSC) to public universities remains challenging due to their diverse missions, multiple stakeholders, and specific governance requirements. Although the literature on the BSC in higher education is substantial, an integrated conceptual understanding of how university missions can structure its four perspectives and how relationships between them vary across institutional settings remains underdeveloped. This article addresses this gap by developing a conceptual framework for university performance management. It draws on a critical and conceptual review of literature identified through Scopus, Web of Science, and HAL, focusing on the BSC, public-sector performance management, and higher education. The review critically examines theoretical contributions and previous applications to reconsider the content and relationships of the four BSC perspectives. The proposed framework places teaching, research, innovation, and contribution to society at the center of strategic reflection and articulates four complementary perspectives: students and stakeholders; financial resources and efficiency; internal processes and governance; and learning and growth, including research and innovation. Its main contribution lies in aligning these perspectives with university missions and conceptualizing their relationships as context-dependent interdependencies rather than a universal causal sequence. The framework provides a theoretical basis for understanding performance management in public universities, while further empirical research is needed to assess its applicability and implementation conditions.

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Publication Details

Journal
International Journal of Accounting, Finance, Auditing, Management and Economics
Published
2026-10-29
DOI
https://doi.org/10.5281/zenodo.23549031
Primary Topic
Accounting and Organizational Management
Type
article
Field-Weighted Citation Impact
0.00
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article

Adapting the Balanced Scorecard to Public Universities: A Conceptual Framework for University Performance Management

Noura Hiddioui, Malainine CHEKELKBIRE
International Journal of Accounting, Finance, Auditing, Management and Economics
Accounting and Organizational Management
article

Adapting the Balanced Scorecard to Public Universities: A Conceptual Framework for University Performance Management

Noura Hiddioui, Malainine CHEKELKBIRE
article en

Abstract

Résumé Adapting the Balanced Scorecard (BSC) to public universities remains challenging due to their diverse missions, multiple stakeholders, and specific governance requirements. Although the literature on the BSC in higher education is substantial, an integrated conceptual understanding of how university missions can structure its four perspectives and how relationships between them vary across institutional settings remains underdeveloped. This article addresses this gap by developing a conceptual framework for university performance management. It draws on a critical and conceptual review of literature identified through Scopus, Web of Science, and HAL, focusing on the BSC, public-sector performance management, and higher education. The review critically examines theoretical contributions and previous applications to reconsider the content and relationships of the four BSC perspectives. The proposed framework places teaching, research, innovation, and contribution to society at the center of strategic reflection and articulates four complementary perspectives: students and stakeholders; financial resources and efficiency; internal processes and governance; and learning and growth, including research and innovation. Its main contribution lies in aligning these perspectives with university missions and conceptualizing their relationships as context-dependent interdependencies rather than a universal causal sequence. The framework provides a theoretical basis for understanding performance management in public universities, while further empirical research is needed to assess its applicability and implementation conditions.

International Journal of Accounting, Finance, Auditing, Management and Economics
Université Ibn-Tofail (MA)
Openalex Percentile: Top 6%
Accounting and Organizational Management
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