Carmem Pereira Leal
Assistant Lecturer, UTAD University, Portugal.
Joao Baptista Carvalho
Associate Professor, Minho University, Portugal.
Carlos Machado-Santos
Associate Professor with Habilitation, UTAD University, Portugal.The Contribution of Accounting for the Definition
of Performance Indicators:
The Case of Institutions of Higher Education
The influence of the New Public Management 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 present, consider the strategic issues
that are 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 that is based on the BSC formatted
to a higher education institution (HEI).
Questionnaires were conducted with members of the General
Council and the Rectory of a HEI and a set of strategic objectives were
articulated by the respondents as the most important of the institution.
The analysis confirms the viability of applying an evaluation model
constructed within specific molds. By involving a wider group of
people, the sense of commitment increases to the extent that those
involved become (co) responsible for the future of the organization in
which they work. It is argued here that the differences observed among
the objectives selected by the respondents and those published in
Quadro de Avaliação e Responsabilização (QUAR), reveal that there are
potentially better results in terms of improved management with the
first model.
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.