Developing a Balanced Scorecard Framework for Enhancing Governance and Performance in a State University in the Philippines

Authors

  • Rhodora R. Jugo Nueva Ecija University of Science and Technology, Philippines
  • Kenneth L. Armas Nueva Ecija University of Science and Technology, Philippines

DOI:

https://doi.org/10.32479/irmm.18422

Keywords:

Balanced Scorecard, State Universities, Performance Management, Governance, Strategic Alignment, Higher Education, Philippines

Abstract

This study seeks to create an evaluation of the balanced scorecard (BSC) for promoting good governance and state university performance in the Philippines. The Nueva Ecija University of Science and Technology (NEUST) is used as a case study. The Balanced Scorecard, commenced by Kaplan and Norton (1992), provided a complete method of performance measurement that includes four essential perspectives: Financial, Customer (students, faculty, alumni), Internal Procedures and Education and Growth. The research brings up the issue of designing a uniquely-tailored performance management system that would fit in with the particular character of each state university. State universities have to accommodate a whole host of interest groups, each with their own specific demands, all while trying to coordinate among themselves too many that share diversity. This means that the BSC framework cannot be derived from “off the shelf”. And universities must also have a financial need for them. Literature review, expert interviews, and step-by-step studies were used by this study to build a tailor-made BSC for NEUST that has wear-and-tear indicators (KPIs) linked to the institution’s objectives and direction. Data collected from various sectors of the university -- professors, students, non-teaching staff, alumni members of the administrative council -- provided crucial input on BSC implementation. Issues ranged from improving education quality, streamlining university administration, ensuring student satisfaction and whether or not the institution could sustain itself financially. This BSC framework is based on data from this study. It will be used to guide the university in monitoring its progress, governance and bringing its operations more into line with long-term strategic goals. By adopting the BSC, NEUST hopes to improve satisfaction of its stakeholders, operational efficiency, outputs of research and professorial development. Ultimately, this study will help improve governance, accountability, and the quality of higher education in the Philippines. It offers a model for other state universities to follow in setting up performance management systems with long-term objectives that also strive for improving day-to-day operations through thematic cooperation.

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Published

2025-06-23

How to Cite

Jugo, R. R., & Armas, K. L. (2025). Developing a Balanced Scorecard Framework for Enhancing Governance and Performance in a State University in the Philippines. International Review of Management and Marketing, 15(4), 76–85. https://doi.org/10.32479/irmm.18422

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