Applicability of the balanced scorecard in higher education institutions: evidence from Jordan

This study contributes to the existing limited body of literature on the appropriateness and applicability of the BSC in higher education institutions (HEIs). It is considered among the first studies, at least in Jordan, which aims at investigating the applicability of the BSC in HEIs, with particular emphasis on a public university in Jordan. The case study methodology has been adopted utilising content analysis and questionnaire methods for data collection. The initial BSC model included 77 KPIs suitable for measuring the strategic performance of the case university grouped under seven perspectives. Using principal component factor analysis statistical technique, the study identified 45 KPIs, as the most important indicators, grouped under 15 components. The study recommends that higher education institutions in Jordan apply the BSC as a modern performance measurement system because of its applicability and appropriateness in enabling higher education administrators to manage their strategies, to attain institutional mission and strategic goals, and to improve accountability.