Abstract
The objective of this research is to examine from a scientific perspective how the use of the Balanced Scorecard has been adapted in the various types of higher education institutions in Latin America within the context of their strategic management, through a systematic review with meta-analysis, in order to contribute to the development of strategic processes in these organizations, given the relevance they have acquired, based on the new state regulations and the speed of social and cultural changes in the region. To achieve this, a statistical analysis was carried out, first to identify the most frequent implementation techniques and the type of institution in which the studies were conducted; and, secondly, to examine the underlying interrelationships between the variables involved in the strategic context through the chi-squared test. The results showed a scarcity, but incipient evidence from the year 2000, of works mostly concentrated in universities of three countries, both in public and private organizations, with greater use of the original structure of Kaplan and Norton, and of the perspective “Customer”. With the meta-analysis, no relationship was found between the ownership of the organization and, on the one hand, the structure of strategic dimensions used in the comprehensive scorecard and, secondly, with the perspectives used.
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Notes
- 1.
In another aspect of diagnosis there is also evidence of a transition from the elite to inclusion.
- 2.
It is defined as the total number of students in the theoretical age group for the secondary level, enrolled at that level, expressed as a percentage of the total population in that age group [29].
- 3.
Each country provides information on private and public HEIs to international organizations such as UNESCO [5] according to its own taxonomy. In addition, HEIs differ in terms of owner, mission, main source of income, student aid system, quality control system, institutional governance mode, and academic staff management system, with a different ideological-cultural meaning depending on the country [30].
- 4.
Private institutions in turn are classified as “dependent” and “independent” of the government, which only refers to the degree of dependence of an institution on government financing [4].
- 5.
In higher education, the Gross Enrolment Rate is defined as the total number of students enrolled in tertiary education, expressed as a percentage of the population in the five-year group immediately after secondary education, typically 18 to 22 years old [27].
- 6.
In Europe in 2010 it was only 15% [31].
- 7.
Almost every nation in the region now has an accrediting agency.
- 8.
Faced with the question of who is the client, a cross-cutting problem for non-profit and public organizations, instead of opting for one or the other, in practice the perspectives of the donor and the recipient have been placed at the same level [14].
- 9.
Although there is no single definition, it can be established that a systematic review is an academic research article that synthesizes studies through planned, explicit, transparent, and repeatable procedures to answer predefined questions.
- 10.
This methodology is applied since it focuses on the field of management.
- 11.
Internal stakeholders: students, academics, administrators, and managers. External stakeholders: employers, former students, parents and guardians, society in general, the government and its agencies, education providers, and non-governmental organizations [28].
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Hinojosa V., M.F. (2021). Adaptation of the Balanced Scorecard to Latin American Higher Education Institutions in the Context of Strategic Management: A Systematic Review with Meta-analysis. In: Rossit, D.A., Tohmé, F., Mejía Delgadillo, G. (eds) Production Research. ICPR-Americas 2020. Communications in Computer and Information Science, vol 1408. Springer, Cham. https://doi.org/10.1007/978-3-030-76310-7_10
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