 New management in Spanish universities: introducing balanced scorecardYolanda Ramirez International Journal of Learning and Intellectual Capital, 2011, vol. 8, issue 4, 359-377 Abstract: Nowadays, the world has rapidly moved from an industrial economy towards a knowledge-based economy, in which wealth creation is associated with the development and maintenance of competitive advantages based on intangible elements. In this sense, the balanced scorecard is a very suitable tool to recognise value and manage intellectual capital because it translates an organisation's strategic objectives into a set of performance indicators from a financial, as well as customer perspective, internal process and learning and growth perspectives. The aim of this paper is to expose and justify the benefits that the balanced scorecard might have for identifying, measuring and managing intangibles at universities, by means of reviewing the most important balanced scorecard implementations at Spanish public universities. Keywords: balanced scorecards; public universities; Spain; higher education; management; industrial economies; knowledge-based economies; wealth creation; competitive advantage; intangible elements; strategic objectives; performance indicators; financial perspectives; customer perspectives; internal processes; learning perspectives; growth perspectives; strategic initiatives; intellectual capital. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:8:y:2011:i:4:p:359-377 Access Statistics for this article More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd |
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