Proposal of BSC for private institution of higher education under the customer’s perspective

Authors

  • Ana Paula Archer de Arruda Borges Federal University of Santa Catarina, UFSC, Brazil.
  • Evandro Vieira Cabral Faculdades Borges de Mendonça
  • Sergio Murilo Petri Federal University of Santa Catarina, UFSC, Brazil.

DOI:

https://doi.org/10.5965/2316419003032014049

Keywords:

private institution of higher education, customer perspective, balanced scorecard, perfomance evaluation

Abstract

The objective of this paper is to propose indicators for evaluating the performance of Customer Perspective through the methodology of Balanced Scorecard (BSC) for a Private Institution of Higher Education from Brazil. The high competition in the field of private higher education justifies the need for these institutions to have well-defined strategies and agility to track results and make decisions. This article with a qualitative approach, is a bibliographic and documentary research and a case study at a private IHE in the city of Florianópolis, SC. Using the BSC, indicators were identified as “image of the institution in society", "employability index of students" and "student satisfaction" that were also mentioned in the works of authors researched in bibliometric survey, showing similarities in the results achieved. The "price level of educational services" was the only indicator not mentioned in the research studied. The definition of performance indicators for the Customer Perspective highlighted the need to take advantage of strategic opportunities until then ignored by the institution studied.

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Author Biographies

Ana Paula Archer de Arruda Borges, Federal University of Santa Catarina, UFSC, Brazil.

Has a Master’s degree in Accounting Sciences from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Hospitality at the Senac University Center, SENAC/SP, Brazil.

Graduated in Accounting Sciences at the Santa Catarina Federal University, UFSC, Brazil.

Specialist in Financial Management, Auditing, and Controllership from the Getulio Vargas Foundation, FGV, Brazil.

Evandro Vieira Cabral, Faculdades Borges de Mendonça

Specialist in Business Economics from the Santa Catarina Federal University, UFSC, Brazil.

MBA in Corporate Finance from the Getúlio Vargas Foundation - SP, FGV-SP, Brazil.

Graduated in Economics at the Santa Catarina Federal University, UFSC, Brazil.

Professor at the Estácio de Sá University, ESTÁCIO, Brazil.

Sergio Murilo Petri, Federal University of Santa Catarina, UFSC, Brazil.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting Sciences at the University of Vale do Itajaí, UNIVALI, Brazil.

Professor at the Santa Catarina Federal University, UFSC, Brazil.

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Published

2014-09-10

How to Cite

Borges, A. P. A. de A., Cabral, E. V., & Petri, S. M. (2014). Proposal of BSC for private institution of higher education under the customer’s perspective. Revista Brasileira De Contabilidade E Gestão, 3(5), 49–61. https://doi.org/10.5965/2316419003032014049

Issue

Vol. 3 No. 5 (2014)

Section

Articles

License

Copyright (c) 2014 Ana Paula Archer de Arruda Borges, Evandro Vieira Cabral, Sergio Murilo Petri

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