Descrição
Initially focused on for-profit companies the Balance Scorecard (BSC) has been adopted by many organizations with different objectives, such as higher education institutions (HEIs). However, it is not clear if the adoption of the BSC model is appropriate, or yet is hard to perceive how HEIs have modified and implemented this tool for evaluating educational institutions, public or privates, in Brazil. This study aims to fill the gap existent in the context of using the BSC in organizations. We intend to demonstrate how these organizations use performance indicators to measure their primary activities. A quantitative and exploratory study was developed from the analysis of performance indicators found in the web sites to Brazilian universities. A total of 91 Brazilian private universities evaluation process were reviewed. Even with a considerable amount of private HEIs there are few that have performance indicators guided by numerical and statistical data covering its main activities which is a concern for their managers in terms of managerial control.
