Implementing Balanced Scorecard in Higher Education Management
Case Study: Hasanuddin University of Indonesia
Indrianty Sudirman

Abstract
In developing countries like Indonesia, it is common that the strategy at the top university level is less aligned with the departmental levels; despite departments are front liners in implementing mission to achieve the university vision. Such disharmony would potentially reduce the effectiveness of the programs implemented resulting in budget inefficiency. This paper is aimed to demonstrate on how the balanced scorecard (BSC) can be well implemented in Hasanuddin University. Some adaptations of the original BSC were explored to the specificities of the university. In addition, some distinctive performance measurement perspectives will also be developed by taking into consideration the specificities the university. Some alternations include the perspectives’ architecture of both the balanced scorecard and strategy map as well as the other main concepts related with this methodology such as alignment, strategy focus, consensus, cause and effect relationships.

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