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The Balanced Scorecard (BSC), a strategic performance management tool, is well received and
applied by many world organizations; however government organizations have not
really implemented it. Government management issue has no organic relationship
with system innovation, institutional reform and transformation of functions. There
is a lack of scientific and reasonable performance appraisal indicators for government
reform, let alone the improvement of the government management level. The study
was carried out to construct the Chinese government performance appraisal
system using the BSC method, which mainly in the aspect of financial perspective,
customer perspective, internal process perspective and learning and growth
perspective. The application and implementation of the BSC can be an important
measure of government management innovation, and plays an important role in the
process of function transition and administrative system reform.
The principal objective of the research reported in this article is to validate a Balanced Scorecard (BSC) model and a Strategic Map for the University by studying the relationships of efficiency between its dimensions. Subsequently, the validation is completed by establishing hypotheses of efficiency relationships between the perspectives proposed, employing Data Envelopment Analysis (DEA). Empirical evidence has been obtained on the validity of the proposed BSC for a unit of academic management in the university. The first contribution of this work is the establishment of a framework of analysis of the hypothetical cause-effect relationships in the BSC in university institutions. The second contribution is to obtain the determining factors of the performance in this type of institution and, therefore, the Strategic Map. Specifically, these factors are: the participation of teaching staff in innovation activities; the number of doctorate-level staff; the academic subjects and credits in the Virtual Campus; and the scores in the surveys of student satisfaction. With respect to research, the determining factors of the performance are: the research sexennials; the funding obtained from contracts with companies; the number of research projects obtained; their financing; and the participation of teachers in these projects.
presents an application of the Analytic Hierarchy Process (AHP) to support the
creation of a strategy map. A strategy map is a representation of the cause-effect
relationships between strategic objectives of a Balanced Scorecard (BSC). The
method proposed establishes the relationships that are important within the
strategy map. The case of seven companies is presented, where the method is
applied and the results are compared with the actual maps defined by the
companies. The comparison is made to determine in which extend the proposed
method is useful for establishing the causal relationships in a strategy map.