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See discussions, stats, and author profiles for this publication at: https://www.researchgate.net/publication/336180628 Application Of The Balanced Scorecard In Safety Practice Measurement At Malaysian Public Universities Conference Paper · July 2019 CITATIONS READS 130 authors: Lingaswaran Arjunan Nurul Fadly Habidin Universiti Pendidikan Sultan Idris (UPSI) Universiti Pendidikan Sultan Idris (UPSI) PUBLICATIONS 7 CITATIONS 239 PUBLICATIONS 1,859 CITATIONS SEE PROFILE SEE PROFILE Mohamad Suwardi Mohamad Yusof Rasikumari Muniandy Universiti Pendidikan Sultan Idris (UPSI) Universiti Pendidikan Sultan Idris (UPSI) PUBLICATIONS 5 CITATIONS PUBLICATIONS 7 CITATIONS SEE PROFILE All content following this page was uploaded by Lingaswaran Arjunan on 01 October 2019 The user has requested enhancement of the downloaded file SEE PROFILE INTERNATIONAL CONFERENCE ON EDUCATION AND TEACHER DEVELOPMENT 2019 PROCEEDINGS EDITED BY Jabatan Ilmu Pendidikan IPG Kampus Ipoh PUBLISHED BY: Institut Pendidikan Guru Kampus Ipoh 31150 Hulu Kinta Perak Darul Ridzuan Tahun diterbitkan 2019 @ Copyright Reserved All rights reserved No part of the material protected by this copyright notice may be reproduced or utilized in any forms or any means, electronic or mechanical, including photocopying, recording or by any other information storage and retrieval system, without written permission from the Ministry of Educaion TABLE OF CONTENTS NO TITLE Pengetahuan Kemahiran Insaniah Revolusi Industri 4.0 Dalam Kalangan Pelajar Universiti Malaya Dan Institut Pendidikan Guru Kampus Ipoh Kamaruddin Ilias Che Aleha Ladin Mubin Md Noor Roshidah Abdul Rahman Noradzimah Abdul Majid PAGE Keberkesanan penggunaan RL spinning wheel bagi menentukan Nilai perintang dan pearuh tetap Saidatul Nadiah Binti Shamsuddin Saidatul Julia Binti Shamsuddin Mohd Khairul Nizam bin Radzali Peranan Kokurikulum Di Institut Pendidikan Guru Dalam Membentuk Keterampilan Guru Pelatih Mohd Hafidz Osman 19 Tahap Knowledge, Attitude, Skill & Aspiration (Kasa) Murid Terhadap Bingkai Rujukan Peta Pemikiran I-Think Shamsazila binti Sa’aban 24 Kemahiran Berfikir Aras Tinggi (Kbat) Dalam Pengajaran Dan Pembelajaran Reka Bentuk Dan Teknologi (Rbt) Sekolah Rendah Mohamad Nurul Azmi Mat Nor Nurzatulshima Kamaruddin Umi Kalthom Abd Manaf Mohd Hazwan Mohd Puad 38 Pengujian Kemudahgunaan Sistem Sokongan Keputusan Dalam Mengawal Tahap Disiplin Pelajar Abu Kassim bin Ali Musa Rosmah binti RamlI 50 Penggunaan Internet Sebagai Sumber Rujukan Pembelajaran Dalam Kalangan Pelajar Cacat Pendengaran (Icetd2019) Norhafizah Mohd Ghazali Norhaslynda Amat Kamisan Muhammad Hafiz Mohd Ghazali 58 Factors Affecting Job Selection Among Northern Polytechnic Accounitng Students Farizah Ariffin Saidi Faiz Saidon Rashdan Rashid 67 NO TITLE Ciri Sosial Reka Bentuk Kerja Dan OCB Guru Asnani Bahari Norsiah Mat PAGE 74 10 Tinjauan Efikasi Kendiri Pelajar Berdasarkan Kategori Sekolah dan Hubungannya Dengan Pencapaian Akademik Pelajar Sekolah Menengah Harian di Perak Wan Hanum Suraya binti Wan Mohamed Jamal @ Nordin bin Yunus 83 11 Motivational States Among Pre-Service Teachers In The Teacher Education Institutes Ooi Soo Yuan Rahimi Che Aman 92 12 Framework Of Critical Thinking In Learning Norazlin Mohd Rusdin Siti Rahaimah Ali Md Nasir Masran 101 13 Penerapan Pemikiran Komputasional Dalam Pendidikan: Pengenalan, Kepentingan, Dan Program Pembangunan Profesionalisme Guru Norlizawaty Baharin 110 14 Perceived Institutional Quality, Institution Image, Emotional Attachment And Student Loyalty In Premier Polytechnics Rohida Shafie Rohati Shafie Khalid Gazi Ali Kamaruddin Yaakob 117 15 Needs Analysis Of Pupils’ Interest Toward Active Learning Activites In Mathematics Classroom Norazlin Mohd Rusdin Siti Rahaimah Ali Md Nasir Masran 127 16 Occupational Safety Practices And Implementation In Primary Schools, Perak, Malaysia Murugan S Mohd Rafee B.B Anita A.R Suhainizam M.S I35 17 Review About Coaching And Mentoring Among The Teachers In The District Of Larut Matang And Selama, Taiping, Perak Mutharasan S Sellaya @ Sellaiah 145 NO 18 TITLE Tempatan Bagi Mata Pelajaran Sejarah Peringkat Menengah Rendah Syamala Nair Gopal Mahani Musa PAGE 155 19 Readiness In Applying 21st Century Learning Techniques Among Trainees In Institute Of Teacher Education Haji Mohamad Zakaria Bin Mat Khazani Hajah Norhani Bebe Binti Alta Miah Azizah Binti Abdul Kadir 164 20 Applying Nominal Group Technique To Test The UsaNOity Of Symptomatic Behavior Screening Tool (Symbest) For Children Age 3-4 Years Old Shyielathy Arumugam Kway Eng Hock Zainiah @ Zaniah Binti Mohamed Isa 176 21 Application Of The Balanced Scorecard In Safety Practice Measurement At Malaysian Public Universities Lingaswaran A/L Arjunan Nurul Fadly Bin Habidin Mohamad Suwardi Bin Mohamad Yusof, Rasikumari A/P Muniandy 188 22 Tahap Kreativiti Murid Tahun Dalam Menghasilkan Poster: Satu Kajian Di Sekolah Rendah Jenis Kebangsaan Cina (SJKC) Chan Lyn Sze Che Aleha Ladin 203 23 Model Pengajaran Seni Visual (Sv) Dan Implikasinya Terhadap Kemenjadian Murid: Kajian Kes Terhadap Guru-Guru Sv Tingkatan Enam Azizah Binti Ibrahim 212 24 A Survey On The Global Competence Awareness Level Among st Year Tesl Pre Service Teachers Selina Liew 221 25 Students’ Perceptions Of English Language Learning In The Facebook Context Rus Shafrena Binti Sapee@Shafie 230 26 The Relationship Between Language Learning Motivation And Attitude Among Science Students: A Case Study Of Private College Students Zakhwan Aunie Al-Haffizz 239 NO 27 TITLE Kemahiran Berfikir Aras Tinggi Dalam Pengajaran Dan Pembelajaran Pendidikan Seni Visual Sekolah Rendah Tamarai Selvi Tamil Selvan Che Aleha Ladin PAGE 243 28 Analisis Keperluan Pembangunan Model Penerimaan Gesva Dalam M-Pembelajaran Institut Pendidikan Guru Muhammad Fariduddin Wajdi Anthony Azidah Abu Ziden 250 29 Pengajaran Nyanyian Menggunakan Kaedah Solfa: Faktor Penyebab Ketidaksediaan Siswa Guru Opsyen Pendidikan Muzik Mengaplikasikan Semasa Praktikum Asri Che Mat Roslina Ishak 261 30 Kesan Pembelajaran Berasaskan Masalah (Pbm) Terhadap Sikap, Nilai Dan Motivasi Dalam Penulisan Bahasa Melayu Sekolah Rendah Raman Nusi 266 31 Analisis Kesilapan Penguasaan Bahasa Melayu Guru Pelatih Di Ipg Kampus Ipoh Normah Kamarodzan Norainah Mohd Saleh Lizarose.Abdullah 274 32 Implementing Entrepreneurship Education In Year Primary School Curriculum In Malaysia : The Stakeholders’perceptions Munirah Abd Hamid Mokhtar Rais 282 33 The Development Of History Teaching In Schools In Peninsular Malaysia ( 1905 – 1978 ) : An Examination Of The Syllabuses And Textbooks Ganesan Shanmugavelu Santhiram R.Raman Khairi Ariffin 288 34 Sikap Dan Inisiatif Pentadbir Terhadap Pelaksanaan Pendidikan Pembangunan Lestari Di Institut Pendidikan Guru Malaysia (Ipgm) Mani Rajan Ellappan Norizman Idris 296 35 Social Media In Extensive Reading – A Preliminary Study On Students’ Perception To Improve English Language Skills Navinder Kaur Dhiraj Singh 308 NO 36 TITLE Recast To Young Learners And Its Impact On Grammar Uptake Suliana Binti Wan Chik Zainal Ariff Bin Mat PAGE 312 37 Tahap Bahasa Antara Dalam Pembelajaran Bahasa Melayu Sebagai Bahasa Kedua Noor Zila Binti Md Yusuf Amir Bin Juhari 322 38 Aplikasi Gallery Walk Dan Interactive Games Dalam Meningkatkan Penguasaan Bahasa Inggeris Pelajar Jabatan Perdagangan, Politeknik Tuanku Syed Sirajuddin Tengku Aroal Hawa Delaila Tengku Ahmad Salasiah Noordin Norharlinda Harun 334 39 Mengidentifikasi Pelaksanaan Pendekatan Didik Hibur Dalam Pengajaran Dan Pembelajaran Bahasa Melayu Noor Liza Abdullah Fatimah Ibrahim 341 40 Pendidikan Prasekolah Tadika Islam Perak Dan Pasti Di Kuala Kangsar Ahmad Farid Fadhli Mustafa Nor Khalila Azizan Hazirah Adnan 353 41 Analisis Kesahan Kandungan Modul Tekad Kerjaya Keusahawanan Mahasiswa (Mtkk) Berdasarkan Pendekatan Terapi Kognitif Tingkah Laku (Tkt) Norasyikin Mohaiyuddin Nordin Kardi Mohammad Aziz Shah Mohamed Arip 364 42 Who Wins The Game? Spot The Quick, Quicker & The Quickest! Noraina Ishak 379 43 Tahap Amalan Kepimpinan Guru Pelatih Di Institut Pendidikan Guru Zon Utara Baskaran Kannan Vasuki Muniandy 388 44 Pembelajaran Berasaskan Projek Dengan Mengaplikasikan Kaedah Penanaman Alternatif Projek Nutripot Luvrina Binti Jamaludin Sivasanthni A/P Ramachandran 397 NO 45 TITLE Challenges In Transforming Assessments For 21st Century Skills Development: Lecturers’ Perspective Thiruchelvi K Murugiah PAGE 405 46 Assessing Interpersonal Skills: The Needs For Assessment Model For Esl Trainee Teachers Siti Ummaizah Bt Meor Musa Saedah Bt Siraj Rafiza Bt Abdul Razak 413 47 Amalan Pentaksiran NOik Darjah Dalam Pengajaran Dan Pembelajaran Oleh Guru Matematik Sekolah Rendah Thesok Kumar Nagaratennam 421 48 Association Development Education Of Technology Strategy Performance On Customer Characteristic Muhamad Fairos Mohamad Shah Samsudin Wahab 429 49 Penguasaan Kemahiran Dan Perbezaan Amalan Terbaik Pengurusan Risiko Sukan Dalam Kalangan Pensyarah Ipg Malaysia Fatimah Mustaffa Mohamad @ Mohd Sadek Mustaffa 436 50 Genius Multipurpose Clock (G-M Clock) Meningkatkan Penguasaan Murid Dalam Topik Masa Dan Waktu Hj Yusairi Bin Hj Othman Hjh Nor Razana Binti Hj Ismail 444 51 Persepsi Murid Terhadap Aktiviti Pengajaran Dan Pembelajaran Sejarah Berasaskan Sumber-Sumber Dokumen Sejarah M Kaviza 451 52 Scaffolding Ke Arah Membentuk Tulisan Kemas Murid Pendidikan Khas Masalah Pembelajaran Di Daerah Jelebu, Negeri SemNOan Noor Azzam Binti Abdul Rahim Muhammad Haikal Bin Zainal Abidin 457 53 Kesan Penggunaan Alat Pengajaran Kit Multimeter Analog Dalam Meningkatkan Proses Pembelajaran Untuk Kursus Elektrik Rodziah Ismail Jailani Kadir M Isa Osman 466 NO 54 TITLE Keberkesanan Kit Permainan Jomme Dalam Kalangan Murid Prasekolah Rozita Bt Omar Norehan Bt Muhamad Ruslan Bin Abdullah Ahmad Fashil @ Ahmad Fazil Bin Zainal Abidin PAGE 473 55 ‘Magical Squares’: Tempat Visualisasi Dalam Pembelajaran Berasaskan Permainan Mengukuhkan Pemahaman Konsep Matematik Nur Afifah Binti Abdul Razak Ra’baniah Nor Binti Hamdan Nur Asni Binti Alias 485 56 Amalan Guru Dalam Penyepaduan Elemen Pendidikan Alam Siti Halimah Md Yassin Mohd Nasrudin Basar Jamiah Mohamad 493 57 Effectiveness of Stress Management Technique In Learning & Cognition Vigneswaran Kannan 503 58 Keberkesanan Penggunaan Board Game Dalam Kepantasan Pembelajaran Pengurusan Maritim Untuk Pengajian Tinggi Shanizan Herman Mohd Radzi Wee Hoe Tan Amri Yusoff 511 59 Keberkesanan Float and Stable Dalam Pembelajaran Asas Renang – Mengapung Badan Luvrina Binti Jamaludin Melati Binti Yaacob 516 60 A Game-Based Learning Approach For English Vocabulary Using Quick Responses Codes To Special Education Students Nor Naimmah Binti Othman Nor Asiah Binti Nasir 523 61 The Relationship Between Social Economic Status (Ses) Factors On Lexical Access Speed (La) Among Primary School Children Lalithaswari Singara Veloo 532 ICETD2019 Institut Pendidikan Guru Kampus Ipoh, Casuarina@Meru, Ipoh, Perak 23 – 25 July 2019 APPLICATION OF THE BALANCED SCORECARD IN SAFETY PRACTICE MEASUREMENT AT MALAYSIAN PUBLIC UNIVERSITIES Lingaswaran A/L Arjunan1, Dr Nurul Fadly bin Habidin 1, Mohamad Suwardi Bin Mohamad Yusof1, Rasikumari A/P Muniandy Business Management & Entrepreneurship Department, Faculty of Management and Economics, Sultan Idris Education University, 35900 Tanjung Malim, Perak SMJK Sam Tet, No.5, Jalan Gereja, 30300 Ipoh, Perak lingaswarran@gmail.com Abstract The balanced scorecard has enabled many organizations to overcome the deficiencies of traditional performance measures that largely focused on the financial performance of an organization This system provides feedback on internal business processes and external outcomes to continually improve organizational performance and results However, the application of the balanced scorecard in any organization needs to be given a strategic approach and the support of the top management and leadership matters in ensuring that the tool is successfully implemented The aim of this paper is to discuss the concept of the balanced scorecard (BSC) and how it can be used for measuring the performance of safety practice in Malaysia public universities This concept paper is mainly based on secondary resources on the balanced scorecard published by other researchers The approach of balanced scorecard model helps the assessment of quality and safety practice of public universities It helps public universities to make decisions and to improve services It translates the mission and strategy of a safety practice into a system of performance indicators A useful model is proposed that can be adapted with appropriate modifications to measuring/managing safety practice and organizational performance of public universities in Malaysia The study may help those universities, who are seriously interested in measuring/managing internal safety practice, customer satisfaction, finance of universities and innovation and learning growth Keywords: Balanced Scorecard; Safety Practice; Organizational Performance; Malaysian Public Universities INTRODUCTION Performance measurement systems are important activities as far as improvement of organizational performance is concerned, and a well-developed performance measurement system is can help an organization to develop and improve its environment as well as its decision making processes (Kerzner, 2011), therefore, to improve the performance of an organization, measurement has been accepted over time as an important factor There are numerous performance measurement models that being applied by organizations, and the balanced scorecard is one of them (Jääskeläinen & Sillanpää, 2013) Compared with other models the balanced scorecard has demonstrated a lot of success in the performance measurement system world The notion of performance is grounded on the notion that an organization is the base of productive assets that include capital, human resource 188 and physical resources that are deployed to achieve a common purpose (Giovannoni, & Maraghini, 2013) However, those deploying the assets will only so if they are satisfied with value accruing to them, and as such the essence of performance is ultimately value creation If performance is to be viewed in terms of value created then it is necessary to have a homogeneous concept of value, Cooper and Ezzamel (2013) concluded that performance is a construct that is problem driven, which allows value to be created on broad dimensions The Balanced Score Card The aim of the balanced scorecard was to fill the gap associated with shortfalls of the long held performance measurement tools that are financial in nature The underlying concept of the balanced score card is that if you cannot measure it then you cannot understand it (Kaplan, 2010), when organizations use the balanced scorecard to measure performance, the performance metrics that are focused on include financial, customer, internal process as well as learning and growth metrics The core objective of the balanced scorecard includes measurement and integration of intangible assets into a firm’s performance measurement The balanced scorecard also measures customer perception of an organization, it is through sales that profit oriented organizations generate revenue, as such the customer’s perception of the organization is critical in the generation of revenue (Kaplan & Norton, 1992) Therefore, in taking cognizance of customer’s perception, the key elements that the balanced scorecard is want to measure include performance, time, quality and cost, the balanced scorecard also measures the internal processes that enhance s customer’s satisfaction including innovation and learning wherewithal that may improve the skills of employees and internal processes of the organization (Van Veen-Dirks, 2010) Concept Of Performance The concept of performance has elicited various perspectives to its nature, and, on the most part, one can differentiate three types of performance, in which one refers to individual differences perspective that includes general mental ability and personality as the source of performance variation, secondly, performance can be viewed as a situational perspective in which situational conditions facilitates performance or impedes performance, lastly, performance can be described in terms of regulation perspective in which the emphasis is on performance process (Rigby & Bilodeau, 2013) These perspectives of performance are considered mutually exclusive, but complete each other Striteska and Spickova (2012) view performance as a multi-dimensional concept differentiates between contextual and task performance, where the basic assumptions linked with both task and contextual performance are that activities pertinent for task performance vary between contextual and jobs performance activities are fairly the same transverse jobs; task performance is seen as associated to ability while contextual performance is interrelated to motivation and disposition; and that task performance is deliberated to be more prescribed and organizes behavior of individuals in roles that they play while contextual performance tends to be more flexible (Yusra, Noor & Sorooshian, 2015) Performance Measurement Performance measurement is considered in terms of efficiency and effectiveness, and in terms of qualitative aspects such as quality of life and intangible viewpoint that does not necessarily have mechanistic nature (Parmenter, 2010) The notion of measurement and the process of measurement has theoretical origin from the social and natural sciences, and cover both impartial natural sciences and measurement processes and subjective social science measures Literature on the contextual of performance measurement contain deliberations of validity of measures and use of interval, nominal, 189 ordinal and ratio scales The range of performance measures has also broadened over the years, and become more specialized and diverse (Pavlov & Bourne, 2011) Neely, Gregory and Platt (1995) well-defined performance measurement as the set of metrics used to measure both the productivity and efficiency of actions in which success is viewed as the level at which customer necessities are met and efficiency viewed as the degree of how economically the organizational resources are exploited when it gives a certain level of customer satisfaction The performance measurement can as well be defined by Simons (2000) as an information system that managers use to project implementation of strategy and equates actual results with objectives and strategic goals of the organization BSC – A Status Report BSC identifies measures under four perspectives namely customer perspective, internal business, learning and growth, financial perspective These measures need to focus on indicators of future financial performance and relate to items such as customer satisfaction, product and process quality, innovation and growth These four processes introduced by BSC, separately or in combination contribute to linking long term objectives with short term actions (R Kaplan & Norton, 2007) Thus, the application of BSC (Epstein & Manzoni, 1998; R S Kaplan & Norton, 2004) explains how aligning the objectives in the four perspectives is the key to value creation, and, hence, to a focused and internal consistent strategy Other works of (R Kaplan & Norton, 1996, 2001c, 2001b) emphasises on strategy map and the cause and effect relationship all of which play an important role in assessing performance It is being established by almost all researchers that BSC is a versatile tool to effectively assess the performance to tide over the growing competitions The application of BSC is found to a larger extent in business as compared to the not-for profit sectors The research undertaken in manufacturing, service, educational and all sectors are presented in Table Even though in a few cases some private sector organisations are run for profit, in this paper, service and education sector are treated as not-for profit sector Also in this paper, education is shown exclusively, since the nature of business process in an educational sector is different from other service organisations Application in manufacturing sector Application in service sector Application in educational sector Application in all sectors Table 1: Applications of BSC across organisations (Ahn, 2001; Alan Butler, 1997; Asrilhant, Meadows, & Dyson, 2004; Ax & Bjørnenak, 2005; Bach, Calais, & Calais, 2000; Bhagwat & Sharma, 2007; Bobillo, Delgado, GómezRomero, & López, 2009; Braam & Nijssen, 2004; Chand, Hachey, Hunton, Owhoso, & Vasudevan, 2005; DeBusk, Brown, & Killough, 2003; Eilat, Golany, & Shtub, 2008; Fernandes, Raja, & Whalley, 2006; Huang, 2009; Huang, Chu, Lai, & Lin, 2009; R S Kaplan & Norton, 1992, 1993; Kasurinen, 2002; Lee, Chen, & Chang, 2008; Letza, 1996; Michalska, 2005; Mooraj, Oyon, & Hostettler, 1999; Papalexandris, Ioaannou, Prastacos, & Soderquist, 2005; Ravi, Shankar, & Tiwari, 2005; Sandström & Toivanen, 2002; Speckbacher, Bischof, & Pfeiffer, 2003; Tsamenyi, Onumah, & Tetteh-Kumah, 2010; Wong-On-Wing, Guo, Li, & Yang, 2007; Yuan & Chiu, 2009) (Banker, Chang, Janakiraman, & Konstans, 2004; Carmona & Grönlund, 2003; Davis & Albright, 2004; Fleisher, Craig S; Mahaffy, 1997; Kloot & Martin, 2000; Kuo & Chen, 2008; McPhail, Herington, & Guilding, 2008; Papalexandris, Ioannou, & Prastacos, 2004; Patel, Chaussalet, & Millard, 2008) (Bailey, Chow, & Haddad, 1999; Branes, 2007; Chow, 1999; Conway, Mackay, & Yorke, 1994; Dorweiler & Yakhou, 2005; Gill & Lashine, 2003; Gumbus, 2005; Karathanos & Karathanos, 2005; Lawrence & Sharma, 2002; Pfeffer & Fong, 2002; Rompho, 2004; Stewart, A.C and Carpenter-Hubin, 2001; Umashankar & Dutta, 2007) (Bremser & Chung, 2005; Bremser & White, 2000; Laitinen, 2003; Malmi, 2001; Martinsons, Davison, & Tse, 1999; Olson & Slater, 2002; Sohn, You, Lee, & Lee, 2003; Southern, 2002; Ukko, Tenhunen, & Rantanen, 2007; Wagner & Kaufmann, 2004) Several researchers have worked specific to educational sector where it has found significant commendations It is found from the review that BSC can help educationalinstitutions in upgrading the quality similar to a business sector The review of literature indicated that BSC has not been implemented in certain specific sectors such as primary school education, societies/trusts, media, entertainment industry, etc Some of the reasons could be that these sectors are very region specific, more monopolistic and less 190 competitive Scope Of BSC Applications Not-For Profit Sector – Educational Sector The application of BSC in service sector and educational sector is presented in Table respectively BSC is applied in specific firms like software firm, healthcare firm, local government, hotel industry, Swedish law enforcement, etc Significant applications are also found in banks, public sector and telecommunication industry In the educational sector, almost equal number of research papers is found for BSC applications in a particular institution as against generic BSC across institutions It has resulted in significant contributions: it has helped the university to cut down the excessive cost (Hafner, 1998) and to find a score for the institution (M D Nayeri, M M Mashhadi, 2008) Ruben (1999) has identified cluster measures and goals for higher education Rompho (2004) has explored the application of BSC across twenty two universities to assess their functions Dorweiler and Yakhou (2005) highlights how key strategic elements through BSC help in meeting strategic objectives Some researchers have tried applying BSC in universities in their accounting (Chang and Chow, 1999) and in their administration offices (Sutherland, 2000) Few researchers have used BSC to assess performance exclusively among business schools Goals and measures were identified (Bailey et al., 1999; Papenhausen and Einstein 2006) and strategy map have been proposed (Umashankar and Dutta 2007) Branes (2007) concludes that as higher education move in the direction of performance management BSC aims to provide a concise solution to manage a complex process of assessment, evaluation and review at various levels within the institution The review highlights that fragmented work has been done in education sector BSC – specific to a particular institution Generic framework proposed across educational institutions Table 2: Application of BSC in educational institutions (Branes, 2007; Gumbus, 2005; Lawrence & Sharma, 2002; Papalexandris et al., 2004; Rompho, 2004) (Bailey et al., 1999; Chow, 1999; Conway et al., 1994; Dorweiler & Yakhou, 2005; Stewart, A.C and Carpenter-Hubin, 2001; Umashankar & Dutta, 2007) The number of research work in not-for profit sector when compared to manufacturing sector is very less In service sector, it is found that researchers have used generic modelsas well as specific models to suit a certain firm as the case warrants The review indicates that applications of BSC in not-for p rofit organisations are relatively low when compared to its applications in manufacturing organisations However, looking at the depth of research and the extent of its implementation, it is found that in service sector both researchers and practitioners have moved cautiously Implementation of BSC has been carried only to a certain limit The best qualities of BSC are its future orientation and the possibility to take many perspectives into the performance analysis BSC has been established as a very good performance measurement tool, yet in the not-for profit sector, measures, metrics, strategy map are yet to be rigorously developed There is wide scope to extensively apply BSC in service sectors, find measures, metrics, stra tegy map which will lead to building generic models The pros and cons of applying BSC in education domain are as follows: BSC focuses not only on the financial indicators but also on non-financial indictors based on stakeholders’ perspective, internal development perspective and learning and growth perspective Hence, the application of BSC in educational domain will bring out not only the tangible benefits but the intangible benefits as well The tool as such is very well designed to bring out the goals, measures and metrics based on the organisations’ strategy If designed and implemented meticulously, it will extract the actual values of all the indicators and also suggest the corrective action if required The strategy map will reveal the causal relationships among the objectives of various perspectives This will help us to understand the hierarchy of objectives across perspectives Hence, the design and the structure of this tool will give a holistic view about the institution, if implemented Looking at the cons, exploring the various indictors and freezing them under the various perspectives is a voluminous and exhaustive task, since numerous variables are available As per the theory, the authors of BSC suggest that 16 to 20 variables are optimum for a framework Hence, framing a BSC for an educational institution is a cumbersome process and strong justifications are required for validating the framework Another important criterion is, the framework identified should be in line with vision and mission of the institution Hence, constant monitoring and revision is essential to keep the variables aligned to quality statements and also to the target set as well Performance Indicators For The BSC The review highlighted the important objectives and measures that have to be considered in framing a BSC The objectives and measures were given to forty industrialists, administrators, practitioners and policy makers to identify the significant objectives and measures that can be applied generically across organisations Based on the consensus opinion, objectives and measures were identified and are presented in Table 191 Balance Scorecard Perspective Table 3: Generic BSC Performance measures Utilize asset Build endowments Allocate budget for safety development Reduce accident cost Financial perspective Generate revenue streams (special project revenue, Intellectual Property, Consult or Facilitate Training) Invest in safety equipment’s Improves university reputation through safety award Customer perspective Improves academic distinction (will enhance student’s employability by connecting academics with safety practices) Produces high-quality students by educating safety management Increases level of communication about health and safety issues 192 Literature/Authors (R Kaplan & Norton, 2001a) (Bridoux, 2004; Combs & Ketchen, Jr., 1999; Ministry of Education Malaysia (MoE), 2015; Wernerfelt, 1995) (Azhar & Choudhry, 2016; R S Kaplan & Norton, 2006; Saudi, 2014; Tsamenyi et al., 2010) (Ali, Azimah Chew Abdullah, & Subramaniam, 2009; Bakkar, 2013; Gyekye, 2006) (Lawrence & Sharma, 2002) (T S Alolah, Stewart, & Panuwatwanich, 2013; Feng, Teo, Ling, & Low, 2014; Hussain, 2009; Reiman et al., 2017; Wachter & Yorio, 2014) (Chiek Desa, Habidin, Hibadullah, Mohd Fuzi, & Mohd Zamri, 2013; Fuzi, Nursyazwani Mohd Nurul Fadly Habidin Siti Norhafizan Hibadullah, 2015; G.S Beriha, B Patnaik, 2011; Ittner & Larcker, 1998; Kotane & Kuzmina-Merlino, 2012; Kozlenkova, Samaha, & Palmatier, 2014a; Swann, Donnell, & Southworth, n.d.) (Umayal Karpagam & Suganthi, 2013) (Maureen Debruyne, 2010) (Bailey et al., 1999; Henri, 2006; Kines et al., 2010, 2010; Kozlenkova, Samaha, & Palmatier, 2014b; Kozlenkova et al., 2014a; Nations, 2015; Nordlöf, Wiitavaara, Högberg, & Westerling, 2017; Onwuegbuzie, Dickinson, Leech, & Zoran, 2009; Sinelnikov, Inouye, & Increases students satisfaction (safe and secure campus) Reduces number of incident/accident complaints Safety of the equipment’s supplied by the vendor Proper disposal of waste (chemical, gases) Internal business perspective Reducing the incident/accident rate Increasing safety and health surveillance Improving academician efficiency in safety management Safe work practices by the maintenance Employee satisfaction Improved technology development Improved knowledge enhancement Learning and growth perspective Improved quality of leadership development Improvement in teaching and learning innovations 193 Kerper, 2015; Speklé & Verbeeten, 2014; Zahoor, Chan, Utama, & Gao, 2015) (Astor, Meyer, Benbenishty, Marachi, & Rosemond, 2005; Pfeffer & Fong, 2002) (T Alolah, Stewart, Panuwatwanich, & Mohamed, 2014; Kontogiannis, Leva, & Balfe, 2017a) (R S Kaplan & Norton, 2006; Kew, 1997; Lin, Mills, Lin, & Mills, 2006; Zhao & Lucas, 2015) (Benjamin O ALLI, 2008; Mohd Hafiz Roslan, Nurul Fadly Habidin, Mohd Zaini Zainudin, Aqmar Nur Izzah Norazlan, 2014; Ravi et al., 2005) (Thomas, 2012; Wachter & Yorio, 2014) (Lund & Aarø, 2004; Venables & Allender, 2006; A Y Zhou, Carder, Hussey, Gittins, & Agius, 2017; Anli Yue Zhou, Carder, Gittins, & Agius, 2017) (Ai Lin Teo & Yean Yng Ling, 2006; Kontogiannis, Leva, & Balfe, 2017b; Saunders et al., 2016; Shirouyehzad et al., 2017) (T Alolah et al., 2014; Jaafar, Choong, & Mohamed, 2017a, 2017b; Rahman, 2016; Zohar, 1980) (Accounting, 2013; Habidin, 2012; Hoque, Mia, & Alam, 2001; Khan, Halabi, & Khan, 2011; Lee et al., 2008; Thomas, 2012) (Fadzlin, Zubir, & Habidin, 2012; Habidin, 2012; Habidin et al., 2012; Nations, 2015) (Kotane & Kuzmina-Merlino, 2012; Li, 2011; Papalexandris et al., 2005) (Habidin, 2012; Habidin et al., 2012; Smith, Eldridge, & DeJoy, 2016) (Bailey et al., 1999; Dorweiler & Yakhou, 2005; Ministry of Education Malaysia (MoE), 2015; Increased partnership with related institutions O’Neil, Bensimon, Diamond, & Moore, 2009) (Benjamin O ALLI, 2008; Maureen Debruyne, 2010) CONCLUSIONS Improvement in an individual, team, or organisational performance cannot occur unless there is some way of getting performance feedback For an individual employee, performance measures create a link between their own behaviour and the organisation’s goals For the organisation or its work unit’s performance measurement is the link between decisions and organisational goals Therefore, these happenings in an organisation should be quantified, so that it could be improved The significance of BSC over the other performance tools in quantifying the requirements has been justified This study gives the applications of BSC sector wise, the techniques used in BSC measurement; the frameworks (objectives and measures) are presented The number of applications of BSC in manufacturing and not-for profit sector is almost equal However, the intensity of investigation varies significantly The number of conceptual and validated models is less in the not-for profit sector and within the two categories also, the number of validated models in the not-for profit sector is very low Applications of BSC in functional areas of management is done predominantly in manufacturing sector while very little research is done function wise in the not-for profit sector Many techniques have been integrated with BSC to prioritise the objectives and measures and such research work is done more so in the manufacturing sector Comparing the research work in both the sectors based on the depth of application, it is found that significant work has been done (up to type 4) in the manufacturing sector while in the not-for profit sector the applications have stopped at type stage The review suggests BSC should be explored to a greater depth in the not-for profit sector, since this tool has been identified as a versatile and potential tool for performance measurement A generic BSC and strategy map is proposed based on the review to help practitioners working in this area to set metrics and targets to suit their organisation Measurements are then made to continuously assess and monitor their performance It is stressed that there is wide scope for the application of BSC in the not-for profit sector Research is required to arrive at generic models, measures, metrics, and strategy map in specific sectors to assess their performance This would help organisations communicate its strategy across its employees and stakeholders and to steer the organisations towards its vision and mission References Nursyazwani Mohd Fuzi * Nurul Fadly Habidin Auni Fatin Nadia Chiek Desa , Farah Izzaida Mohd Zamri and Siti Norhafizan Hibadullah 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