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Title: Balanced Scorecard: A Strategy for the Quality Improvement of Islamic Higher
Researcher: Mukhamd Ilyasin
Date/Year: 2017

Conclusion and Findings:

 Balanced Scorecard as management strategies implemented in the system of governance in
Islamic Higher Education should be implemented based on plan, systematically and
 Quality as the ultimate goal of the implementation of the balanced scorecard in the Islamic
system of governance of Higher Education must be understood comprehensively, so that the
success rate of achieving target can be known,
 With the balanced scorecard concept, we will get and understanding of what to do and achieve,
how to achieve it and an approach to managing people to increase the likelihood of the
achievement of results associated with the job..
 With this balanced scorecard, Islamic Higher Education will be able to produce a strategic plan
that has the characteristics of a comprehensive, coherent, balanced and scalable.

Title: The Impact of the Balanced Scorecard on Managerial Decision Making
Researcher: Weihan Sun
Faculty of Economics- and Management Science
University of Pretoria
Date/Year: July 2013

Conclusion and Findings:

 Respondents stated that a BSC initiative is extremely time-consuming, as the concept requires
the most accurate measures in order to conclude any decisions that may be made.
 The Balanced Scorecard is not a suitable concept to assist managers in decision making, the over
reliance on the performance team to design the BSC provides a problematic limitation.
 The theory applied (BSC) to practice is really limiting, it is strongly recommended that expert
training is provided before any implementation of the Balanced Scorecard in any area of the

Title: Balanced Scorecard implementation in SMEs: Reflection on literature and on practice
Researcher: Henrick Andersen
Ian Cobbold
Gavin Lawrie

Date/Year: -

Conclusion and Findings:

 In In large/complex organizations much of the utility of Balanced Scorecard comes from the
communications elements: the two-way provision of concise and relevant summary information
about ‘what is going on’ in the organization.
 In smaller firms such as our own, a greater proportion of the value of Balanced Scorecard comes
from two other elements: the description of strategic vision and associated strategic objectives
and priorities in a way that builds consensus; and impetus given to the development and
application of more effective strategic management process.
 A Clear sense of direction
o The balanced scorecard framework is an efficient tool for clearly articulating long-term
goals in the form of vision statements that can be translated into short-term activities.
 A profound Understanding of the business model
o Identifying strategic objectives within the four business perspectives of the scorecard
and linking them in an expression of cause-and-effect relationships forces managers to
apply “system thinking” and develop a holistic strategy covering all aspects of their
business- an equally important exercise for mature organizations as well for start-ups.
 An ability to focus and priorities
o Focusing on a clearly defined vision for the future and a clear strategy for how to realize
it will help any company reduce the risk of losing sight of what they are trying to
 Organizational Agility
o Using the Balanced Scorecard to regularly check whether the organization is doing what
it set out to do and is achieving the result it expected, creates learning about the validity
of the cause –and-effect relationships. It also forms a useful foundation for deciding
what to get done in the future based on the above learning and any changes in external
 However, successful Balanced Scorecard implementation in any organization requires sustained
management commitment to using it making sure it drives the necessary behavioral changes
within the organization, starting with the managers themselves.

Title: Performance Management in the Public Sector: An Action Research Based Case Study
in Ghana
Researcher: William Mensah
Babu P. George
Swiss Management Center University
Date/Year: 2015

Conclusion and Findings:

 Strategic Linkages
o The implications for managerial consideration are that when strategy is linked to
performance, growth opportunities are generated for customer and shareholders.
Important and strategic process required for growth, profitability, and innovations are
highlighted for management attention.
 Financial and Non-Financial Measures
o Solely concentrating on financial measures implied neglecting the non-financial
measures that would enhance good customers, such as segmentation on regional basis
and also on the basis of quality for customer retention and satisfaction. In addition, as a
result of an over reliance on financial goals, the entity neglected other key perspective
such as, learning and growth and internal business process critical for improvement and
enhanced competitive advantage.
 Development of Key Performance Indicator
o The KPIs developed while in the implementation stage should be adhered to, as they
serve as a linkage between strategy and targets and also could be used as a basis of
o The performance indicator selected should be simple, valid, consistent, affordable and
appropriate to the activity selected for measurement and management.
 Ineffective system
o The performance measurement system should be positive in outlook with a view to
enhancing decision-making and improve organizational and individual performance. An
effective performance measurement system that takes into consideration customer
needs is to be implemented.
 Involvement of Staff and Training
o The implication of the lack of involvement and lack of adequate knowledge by
employees of the performance measurement system is a poor attitude towards work
and apathy in performance of functions. With very little staff-buy in the implementation
process was flawed.
 Learning and Growth
o The training will lead to producing innovative products and enhancing efficiency in
 Leadership
o The credibility of the leader of the implementation team and management’s
commitment and support to overall performance measurement is critical for the success
and total acceptability of the performance system by all involved.
 Staff Appraisal
o Employees believed that the appraisal should tied to pay rises and bonuses so that hard
work is compensated and laziness and apathy not rewarded. Employees are expected
to perform their duties based on set standards and targets.
 Performance Review
o There should be and effective way of communicating the performance measurement
framework and the resulting actions required for implementation and review.
o There should be a robust performance system in place that recognizes best practice.

Title: A Review of Performance Management Using the Balanced Scorecard in Public Sector
Researcher: Amanah Pasaribu,
Gilang Dwi Andika
Reza Rachmanda
Dermawan Wibisono
Intitut Teknologi Bandung
Bandung, Indonesia

Date/Year: 2016
Conclusion and Findings:
 Learning and Growth perspective is considered as the most important perspective beacause of
low employee’s performance in the public sector. Hence, many public sector organizations using
this perspective to raise the employee competence level.

Title: A Survey Practice and Challenges of Balanced Scorecard in Higher Education
Institutions: A Case Study on Selected Public Universities in Ethiopia
Researcher: Nigist Kelemu
Getnet Hunegnaw
Migbar Liyew
Department of Marketing Management, College of Business and Economics
Bahir Dar University
Bahir Dar, Ethiopia
Date/Year: 2018

Conclusion and Findings: