Balanced scorecard in higher education institutions

Purpose The purpose of this paper is twofold: first, to highlight the congruence and roles of the balanced scorecard in the quality assurance practices in higher education institutions, and second, to propose a balanced scorecard model for higher education institutions. Design/methodology/approach A descriptive literature review was used to understand the balanced scorecard, quality assurance practice (System model) and characteristics of the higher education institutions. Findings Used appropriately, the philosophical tenets of the perspectives of the balanced scorecard seem to be congruent with the input, process and output dimensions of quality assurance practices. Thus, if the core functions of higher education are explicitly represented in each perspective, the balanced scorecard seems important for materializing the input, process and output dimensions of quality assurance in higher education institutions. It may help to track and measure the status of higher education institutions in each quality assurance dimension and ultimately help to align each dimension with the university’s vision. Research limitations/implications The paper relied on the description of previous literature. Therefore, as it did not depend on the empirical evidences, the conclusions derived in the paper are more argumentative. Practical implications The paper will add an input to the ongoing discussions on the applications of the balanced scorecard to higher education institutions. Moreover, the proposed model of the balanced scorecard may help higher education managers to assess the performances of higher education institutions and their academic disciplines according to their areas of excellence. Originality/value This paper attempts to undertake a literature review on the balanced scorecard and its roles to the quality assurance practices in higher education. In addition, the congruence between the balanced scorecard and the contemporary characteristics of the higher education institutions is also explored.