Balanced Scorecard and Efficiency: Desing and Empirical Validation of strategic Map in the University by Means of DEA
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DepartmentEconomía Financiera y Contabilidad
SourceAmerican Journal of Operations Research, 2013, 3, 30-50
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, em- ploying 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 Strate- gic Map. Specifically, these factors are: the participation of teaching staff in innovation activities; the number of doc- torate-level staff; the academic subjects and credits in the Virtual Campus; and the scores in the surveys of student sat- isfaction. 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.