Journal of Accounting and Management Information Systems (JAMIS)


Supp/2008 ,   p908..919

Cristina NISTOR

Keywords:   Balance Scorecard, universities, control, management

Balanced Scorecard is a new control tool in public entities, especially in universities. The aim of this paper is to analyze the possibility of implementation in Romanian universities. At the international level, this concept was used in the beginning by the private sector, followed by its usage in the public sector as well. In universities of the Anglo – Saxon states, there have been debates on the subject for a long period of time in relation to the opportunity of introducing this concept; these debates have been supported by pro and cons arguments. At the national level, this concept is virtually unknown in the higher education state institution system. Through the present paper, we would like to test the opportunity of introducing the concept starting from the identification at a global level of the conditions and regulations specific to the Balanced Scorecard (BSC) concept. Our results will present the first overview of this new subject, which is not yet developed in Romania.