Abstract:
This study examines the performance management practices of universities in Ghana, using the principles of the Balanced Scorecard (BSC) as a benchmarking tool. Specifically, the study examines the nature of the Performance Management Systems (PMSs) of the universities, the Key Performance Indicators (KPIs) of the universities, the factors that determine these KPIs, and also their performance reporting practices. The study adopts the multiple case study design of a qualitative research approach and relies on the tenets of the institutional theory and the BSC. Both primary and secondary data were collected by interviewing personnel involved in key decision-making processes of the universities, and also from strategic plans/documents of the universities respectively. Content analysis was utilised in analysing the data. The study finds that the nature of the PMSs, KPIs and reporting practices of the universities were similar. With regards to the KPIs, the study finds that research and teaching were the most prominent amongst the universities. Moreover, the study finds that most of the KPIs of the universities fit into the perspectives of the BSC, with the exception of some few KPIs. The study therefore concludes that despite the inability of all KPIs to be fitted into the tenets of the BSC, universities could easily adapt the BSC framework into their PMSs with little modifications. This is relevant for administrators of universities to understand how the perspectives of the BSC, with little modifications can be incorporated into their internal PMSs in order to ensure a comprehensive management of their performance. This contributes to the knowledge on theorisation of how the BSC can be modified to suit the performance needs of different organisations. Also, the study contributes to the relevance of institutional theory to organisational research by providing an extension of the application of the theory to explain why and how universities adopt certain practices.
