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2021 | OriginalPaper | Chapter

14. The Application of a Balanced Scorecard in Higher Education Institutions: A Case Study of Wuls

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Abstract

The purpose of this chapter is to share the experience of a Balanced Scorecard (BSC) development and application by a public university. This case study is used to describe the process of developing a strategy and translating it into a customized Balanced Scorecard. The project presented in this chapter did not lead to amazing success, but it did not completely fail. This project was adapted to the specific conditions of a particular time and place and spanned 10 years, even though changes in the model were made over time due to new laws at the national level. Some of the lessons learned are discussed in the last section of this chapter. The administrators of Higher Education Institutions can directly use or adapt the BSC framework presented in this chapter. Moreover, they can find some useful tips and tricks regarding the basic steps in the process of strategy and Balanced Scorecard development. Moreover, interested parties could deliberate upon some problems and challenges pinpointed in this case study and consider such issues in advance. This study will be helpful in designing customized strategic management systems adapted to the specific circumstances of a time and place, instead of simply imitating and replicating solutions developed for business firms.

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Footnotes
1
At the end of the year 2018, the exchange rate was 1 PLN = 0.2660 USD.
 
2
Objective I7 (an example from Table 14.2) was abandoned during one of the strategic reviews. This objective was formulated using the logic of competition with a private HEI. However, as explained in Sect. 14.9, the incentives created by the government generated the opposite logic. The arbitrary limit of the students per academic staff ratio enforced by the government created a lack of interest among public HEIs in gaining a “market share” in the teaching sector.
 
3
Thus, the hierarchical structure of the strategy is as follows: mission and vision-strategy map-strategic themes-strategic objectives-measures of objectives.
 
4
Some critics suggest that this is due to helping private competitors by giving them a substantial “market share” for free.
 
5
However, one could find that these changes are in the vein of entrepreneurial university and abandon Humboldtian ideal—what is controversial per se.
 
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Metadata
Title
The Application of a Balanced Scorecard in Higher Education Institutions: A Case Study of Wuls
Author
Michał Pietrzak
Copyright Year
2021
DOI
https://doi.org/10.1007/978-3-030-74051-1_14

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