The Development of Balanced Scorecard Syetems for Non-profit Organizations – A Case Study of the Academic Affairs Office of a Private University

• Main Authors: CHEN CHIEN-PING, 陳建平
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/50356272827502331255

碩士 === 國立中正大學 === 會計與資訊科技所 === 95 === The birth rate in Taiwan has been decreasing in recent years and has resulted in the change of education structure. The primary schools are the first to be affected and the higher education will also encounter great impacts in a few years. Therefore, every level of schools should pay attention to the crisis. Only to boost its competitiveness could a college or university develop well and avoid being eliminated. Balanced Scorecard (BSC), a performance measurement model advanced by David Norton and Robert Kaplan, allows an organization to align its performance measurement system closely to its mission, vision, and strategy. It is also a very reliable tool for non-profit organizations. This study explores how the academic affairs office of a private university applies BSC to develop its performance measurement system to boost administrative efficiency and service standard. We conducted intensive interviews with the president, the provost, the deans of five colleges, and the three directors of the academic affairs office of the case university to develop the BSC system. The results show that increase of student numbers, adequate budge arrangement, efficiency of fund operation, and budget balance are important to financial performance. In the customer dimension, emphasizing customer satisfaction, increasing public visibility to attract examinees, and vertical integration are the focal points. Regarding to internal processes, organizational atmosphere and administrative procedures improvement need to be addressed. And from the innovation and learning standpoint, profession development, knowledge management, and innovation performance are critical. This system should assist the academic affairs office of the university in promoting its administrative efficiency the will help to boost entire school competitiveness.