लेखांकन और वित्तीय अध्ययन अकादमी जर्नल

1528-2635

अमूर्त

Measuring the Strategic Performance of Higher Education Institutions: A Balance Scorecard Approach..

Mohammad Abdulrahim AL-Dahiyat

This study aims at developing a model for measuring strategic performance of higher education institutions using the balanced scorecard perspective. It also aims at identifying the dimensions and key performance indicators based on the strategic mission and goals of Mutah University. The study adopts a case study methodology using content analysis in order to identify the dimensions and strategic performance indicators appropriate for higher education institutions in general and Mutah University in particular. It also utilizes a questionnaire method to determine the views of administrative and academic leaders at Mutah University regarding the appropriateness of the proposed model dimensions and performance indicators. Using factor analysis statistical technique, the study identified forty-two financial and nonfinancial performance indicators for measuring the strategic performance at Mutah University, grouped under the following dimensions: governance and management, teaching and learning, launching new programs, scientific research, cultural exchange and delegation, diversity of financial resources, adequacy of internal support services, community development, and reputation. The study proposes a number of recommendations that would enhance the strategic performance measurement at higher education institutions.