Paper #976

Título:

Management information systems: The balanced scorecard in Spanish public universities

Autores:

Josep Lluís Boned y Llorenç Bagur

Fecha:

Agosto 2006

Resumen:

Organisations are becoming increasingly aware of the need for management information systems, due largely to the changing environment and a continuous process of globalisation. All of this means that managers need to adapt the structures of their organisations to the changes and, therefore, to plan, control and manage better. The Spanish public university cannot avoid this changing (demographic, economic and social changes) and globalising (among them the convergence of European qualifications) environment, to which we must add the complex organisation structure, characterised by a high dispersion of authority for decision making in different collegiate and unipersonal organs. It seems obvious that these changes must have repercussions on the direction, organisation and management structures of those public higher education institutions, and it seems natural that, given this environment, the universities must adapt their present management systems to the demand by society for the quality and suitability of the services they provide.

Palabras clave:

Management accounting, balanced scorecard, public universities

Códigos JEL:

M41, M49

Área de investigación:

Finanzas y Contabilidad / Gestión de la Producción y de las Operaciones

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