The Taiwanese higher education sector is presently facing a significant challenge with regard to supply and demand. The purpose of this paper is to examine how, in this scenario, the balanced scorecard (BSC) can be used for performance evaluation as a strategic management tool.
This study is based on a case study that should carry appropriate mission and vision. With the existing resources and targets, five major strategic themes are constructed, including an adequate financial structure, an accord with customer expectations, an excellent learning environment, organisational learning and management, and high quality staff.
To achieve strategic themes it is necessary to propose specific and effective strategic targets. To evaluate progress and performance towards these strategic themes and targets, quantified performance measure indicators (PMIs) must be established in a specific and simple manner that allows all staff members to understand the orientation of the BSC in fulfilling their daily tasks.
BSC conducting in higher education sector can be successful, and other management systems appliances are similar, must be supported by senior supervisors and cautious choice PMIs to assess the achievement of targets.
