The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in orde...The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in order to improve their decision-making processes. Public organizations must, at the present, to consider the strategic issues that are of vitally importance to their survival. In this context, the Balanced Scorecard （BSC）, due to its intrinsic characteristics, is presented as value added in attempts to link the set of objectives with the corporate strategy; determining, a priori, a course of action that must be constantly monitored. Our research analyzes the issues underlining the development of a model of performance management based on the BSC and formatted to a higher education institution （HEI）. The analysis of the results confirms the viability of applying an evaluation model constructed within a specific framework. In addition, the analysis attests the importance of performance indicators in this model of evaluation, specifically those of accounting, and consequently, the added contribution they can make in the process of decision-making within HEI, particularly, in current times when the priority is to achieve more with fewer resources.展开更多
文摘The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in order to improve their decision-making processes. Public organizations must, at the present, to consider the strategic issues that are of vitally importance to their survival. In this context, the Balanced Scorecard （BSC）, due to its intrinsic characteristics, is presented as value added in attempts to link the set of objectives with the corporate strategy; determining, a priori, a course of action that must be constantly monitored. Our research analyzes the issues underlining the development of a model of performance management based on the BSC and formatted to a higher education institution （HEI）. The analysis of the results confirms the viability of applying an evaluation model constructed within a specific framework. In addition, the analysis attests the importance of performance indicators in this model of evaluation, specifically those of accounting, and consequently, the added contribution they can make in the process of decision-making within HEI, particularly, in current times when the priority is to achieve more with fewer resources.
