Implementation of the Balanced Scorecard in Higher Education Performance Management: A Comparative Study Between Indonesia and International Cases
Abstract
Global higher education institutions (HEIs) face complex demands for strategic adaptation. However, the integration of Balanced Scorecard (BSC) perspectives-particularly learning, growth, stakeholder engagement, and sustainability-remains limited in Indonesian HEIs, creating a need for a multidimensional performance framework. Methods: This study analyzes BSC implementation in universities through a comparative analysis of Indonesian and international cases, identifying success factors and challenges. The method used is a Systematic Literature Review (SLR) with thematic analysis of 22 articles from four major academic databases. Findings: Indonesian HEIs tend to focus on financial and internal process indicators. In contrast, international institutions are broader in integrating stakeholder and sustainability dimensions. Key challenges in Indonesia include limited IT infrastructure, academic cultural resistance, and inadequate contextualization of indicators. Success depends on strategic leadership, stakeholder engagement, digital infrastructure, and continuous adaptation. Implications: This study proposes a holistic, context-sensitive, and measurable BSC adaptation model for Indonesian higher education. This research offers practical guidance and a theoretical framework for performance management in HEIs, particularly in developing countries.
References
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Oliveira, C., Oliveira, A., Fijałkowska, J., & Silva, R. (2021). Implementation of balanced scorecard: Case study of a Portuguese higher education institution. Management: Journal of Contemporary Management Issues, 26(1), 169–182. https://doi.org/10.30924/mjcmi.26.1.10
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Riatmaja, D. S., Jeprianto, J., & Buana, A. N. H. (2025). Implementation of balanced scorecard based educational management evaluation model. Jurnal Ilmiah Edukatif, 11(1), Article 3707. https://doi.org/10.37567/jie.v11i1.3707
Sharaf-Addin, H. H., & Fazel, H. (2021). Balanced scorecard development as a performance management system in Saudi public universities: A case study approach. Asia-Pacific Journal of Management Research and Innovation, 17(1–2), 57–70. https://doi.org/10.1177/2319510X211048591
Silva, H. B., Cardoso, F. S., Figueiredo, I. S. G., Printes, A. L., Leal, C. C., & Gomes, R. C. S. (2025). Application of the Balanced Scorecard in the identification of strategies for improving the academic processes of the University of the State of Amazonas. ARACÊ – Revista de Administração Contemporânea, 7(4), 20426–20449. https://doi.org/10.56238/arev7n4-275.
Sinen, K., Kusumaningrum, S., & Mahu, R. (2024). Balanced scorecard dalam pengukuran dan optimisasi kinerja di universitas x: Pendekatan analitis. Jurnal Manajemen Dakwah, 10(2), 32-56.
Sukarno, A., & Pratiwi, N. (2023). Peran kebijakan lokal dalam implementasi Balanced Scorecard di perguruan tinggi daerah terpencil. Jurnal Pendidikan dan Manajemen, 10(1), 89–105.
Susanti, D. (2024). Keterlibatan staf akademik dalam implementasi balanced scorecard di perguruan tinggi. Jurnal Manajemen Pendidikan, 8(2), 45-60.
Wijaya, R., Yetti, S., & Tiswiyanti, W. (2025). Application of balanced scorecard in higher education: its impact on lecturer performance and education return (Case Study at Galuh University). JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 9(4), 391–400. https://doi.org/10.22437/jaku.v9i4.42164
Yusof, M. M. S., Habidin, N. F., & Arjunan, L. (2020). The implementation of balanced scorecard (BSC) in measuring performance in Malaysia higher education institutions. International Journal of Instruction, Technology and Social Sciences, 1(2), 24–35. https://doi.org/10.47577/ijitss.v1i.20
Adisel, A. (2019). Evaluasi Kinerja Program Studi Di Pendidikan Tinggi Perspective Balance Score. Journal of Administration and Educational Management (Alignment), 2, 1-10.
Alani, F. S., Khan, F. R., & Manuel, D. F. (2018). University performance evaluation and strategic mapping using balanced scorecard: Case study-Sohar University, Oman. International Journal of Educational Management, 32(4), 689–700. https://doi.org/10.1108/IJEM-05-2017-0107
Al-Dahiyat, M. A. (2020). Measuring the strategic performance of higher education institutions: A balanced scorecard approach. Academy of Accounting and Financial Studies Journal, 24(1), 7–30.
Al-Filali, Y. B., & Bachisse, M. (2019). The balanced scorecard: An adapted tool to performance management - Case study: University Mohammed 5 of Rabat. Account and Financial Management Journal, 4(1), 1863–1869. https://doi.org/10.31142/afmj.v4i1.03
Badawy, R. B. M., Zaghloul, G. A., Genadi, M. S., & AbuAl-Yazid, H. H. (2024). A proposed framework for using the Balanced Scorecard to improve strategic performance in Egyptian higher education institutions. HICMIS - Journal of Administrative Sciences and Digital Technology, 2(3), 101–120. https://doi.org/10.21608/hicmis.2025.351110.1004
BAN-PT. (2020). Peraturan Menteri Pendidikan dan Kebudayaan Nomor 754/P/2020 tentang Indikator Kinerja Utama (IKU) Perguruan Tinggi Negeri. Jakarta: Kementerian Pendidikan dan Kebudayaan Republik Indonesia.
Bekele, D. L., & Batra, G. S. (2018). Effects of leading indicators of balanced scorecard on lagging indicator: The case of public higher education institutions of Ethiopia. International Journal of Research and Analytical Reviews (IJRAR), 5(4), 78–86.
Camilleri, M. A. (2021). Using the balanced scorecard as a performance management tool in higher education. Management in Education, 35(1), 10–31. https://doi.org/10.1177/0892020620921412
Chalmeta, R., & Palomero, J. (2011). Sustainability Balanced Scorecard: A New Approach for Sustainable Business. Journal of Cleaner Production, 19(15), 1709–1717.
Ferlie, E., & Pettigrew, A. (1996). Managing through networks: some issues and implications for the NHS. British Journal of Management, 7, S81-S99.
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The Sustainability Balanced Scorecard - A Tool for Value-Oriented Sustainability Management. Environmental Management and Accounting, 13(3), 281-302.
Gathani, J., & Khandhadia, D. (2024). Innovation disclosure: Leveraging the balanced scorecard for excellence in educational institutions. Journal of Innovation Management, 6(2), 45–60.
Hansen, E. G., & Schaltegger, S. (2016). The Sustainability Balanced Scorecard: A Systematic Review of the Literature. Journal of Business Ethics, 133(4), 789–809.
Hladchenko, M. (2015). Balanced Scorecard in Higher Education: A Review of the Literature. International Journal of Educational Management, 29(7), 883–896.
Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46(1), 33–59. https://doi.org/10.1016/j.bar.2013.10.003
Ilahiyah, M. E., & Palupi, D. (2022). PERANCANGAN IT BALANCED SCORECARD DI PERGURUAN TINGGI. Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu), 1(1), 34–47. https://doi.org/10.24034/jiaku.v1i1.4993
Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard-Measures That Drive Performance. Harvard Business Review, 70(1), 71–79.
Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business School Press.
Kaplan, R. S., & Norton, D. P. (2000). The strategy-focused organization: How balanced scorecard companies thrive in the new business environment. Harvard Business School Press.
Kellen, V., & Wolf, J. (2003). The Balanced Scorecard: A Foundation for the Future.
Kiriri, P. M. (2022). Strategic Performance Management in Kenyan Universities: A Balanced Scorecard Approach. International Journal of Research and Innovation in Social Science (IJRISS), 6(10), 570–580.
Länsiluoto, A., & Järvenpää, M. (2008). Sustainability balanced scorecard: a literature review. Journal of Business Ethics, 82(2), 431–445.
Lassoued, N. (2018). Balanced scorecard implementation in higher education: An Emirati perspective. Corporate Ownership & Control, 15(3–1), 209–218. https://doi.org/10.22495/cocv15i3c1p5
Nguyen, O. T. K., Duong, N. T. M., Nguyen, X. T., & Hoang, T.-N. (2025). Incorporating sustainable performance into performance management system: A case study of a self-finance higher education institution in Hanoi, Vietnam. In N. T. H. Nguyen, J. A. C. Santos, V. K. Solanki, & A. N. Mai (Eds.), Proceedings of the 5th International Conference on Research in Management and Technovation (pp. 213–225). Springer. https://doi.org/10.1007/978-981-97-9992-3_14
Niven, P. R. (2008). Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results. John Wiley & Sons.
Oliveira, C., Oliveira, A., Fijałkowska, J., & Silva, R. (2021). Implementation of balanced scorecard: Case study of a Portuguese higher education institution. Management: Journal of Contemporary Management Issues, 26(1), 169–182. https://doi.org/10.30924/mjcmi.26.1.10
Rasolofo-Distler, F. (2022). Sustainability Balanced Scorecard: A Comprehensive Guide.
Rahmawati, R., Yuniarti, S., & Wibowo, A. (2022). Implementasi balanced scorecard sebagai alat pengukuran kinerja pada perguruan tinggi. Jurnal Akuntansi dan Keuangan, 24(1), 1-15.
Riatmaja, D. S., Jeprianto, J., & Buana, A. N. H. (2025). Implementation of balanced scorecard based educational management evaluation model. Jurnal Ilmiah Edukatif, 11(1), Article 3707. https://doi.org/10.37567/jie.v11i1.3707
Sharaf-Addin, H. H., & Fazel, H. (2021). Balanced scorecard development as a performance management system in Saudi public universities: A case study approach. Asia-Pacific Journal of Management Research and Innovation, 17(1–2), 57–70. https://doi.org/10.1177/2319510X211048591
Silva, H. B., Cardoso, F. S., Figueiredo, I. S. G., Printes, A. L., Leal, C. C., & Gomes, R. C. S. (2025). Application of the Balanced Scorecard in the identification of strategies for improving the academic processes of the University of the State of Amazonas. ARACÊ – Revista de Administração Contemporânea, 7(4), 20426–20449. https://doi.org/10.56238/arev7n4-275.
Sinen, K., Kusumaningrum, S., & Mahu, R. (2024). Balanced scorecard dalam pengukuran dan optimisasi kinerja di universitas x: Pendekatan analitis. Jurnal Manajemen Dakwah, 10(2), 32-56.
Sukarno, A., & Pratiwi, N. (2023). Peran kebijakan lokal dalam implementasi Balanced Scorecard di perguruan tinggi daerah terpencil. Jurnal Pendidikan dan Manajemen, 10(1), 89–105.
Susanti, D. (2024). Keterlibatan staf akademik dalam implementasi balanced scorecard di perguruan tinggi. Jurnal Manajemen Pendidikan, 8(2), 45-60.
Wijaya, R., Yetti, S., & Tiswiyanti, W. (2025). Application of balanced scorecard in higher education: its impact on lecturer performance and education return (Case Study at Galuh University). JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 9(4), 391–400. https://doi.org/10.22437/jaku.v9i4.42164
Yusof, M. M. S., Habidin, N. F., & Arjunan, L. (2020). The implementation of balanced scorecard (BSC) in measuring performance in Malaysia higher education institutions. International Journal of Instruction, Technology and Social Sciences, 1(2), 24–35. https://doi.org/10.47577/ijitss.v1i.20
Published
2025-10-01
How to Cite
MUDA, Florianus Pruda.
Implementation of the Balanced Scorecard in Higher Education Performance Management: A Comparative Study Between Indonesia and International Cases.
Klabat Journal of Management, [S.l.], v. 7, n. 1, p. 1-22, oct. 2025.
ISSN 2722-726X.
Available at: <https://ejournal.unklab.ac.id/index.php/kjm/article/view/1333>. Date accessed: 24 oct. 2025.
doi: https://doi.org/10.60090/kjm.v7i1.1333.1-22.
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
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