Designing Strategy Map and Performance Measurement Indicators for Nonprofit Educational Institutions: Balanced Scorecard Approach and Group Decision Making

Document Type : Scientific - Research


1 M.Sc. of Industrial Management, Faculty of Humanities, Shahed University, Tehran, Iran.

2 Associate Professor, Department of Management, Faculty of Humanities, Shahed University, Tehran, Iran.


Objective: At present, achieving a knowledge-based economy is one of the requirements of all countries in the world. Education and training or investing in human capital is one of the prerequisites of a knowledge-based economy. Therefore, in recent decades, by highlighting human position as the most important and most valuable social, cultural and spiritual capital of society, the mission of education has also enjoyed a higher status. Regarding the important role of educational institutions in educating proper human resources for society, strategic planning is necessary to perform strategies that meet the goals of these institutions. Drawing a strategy plan, using a balanced scorecard approach is a step towards the implementation of the strategies. The strategy map, through identifying the cause and effect relationship between the strategic goals, creates value and provides a great illustration of the strategies supported by the measurable goals. This research was conducted to design a strategy map and performance measurement indicators for nonprofit educational institutions. A logical mechanism is also used to indicate causal relationships between strategic goals.
Materials and methods: The method of collecting information in this research was the library and questionnaire and referring to documents. These indicators were based on the dimensions of the balanced scorecard approach. In order to design a strategy map, extracting 11 strategic objectives and selection of 27 Performance Measurement Indicators also matches the goals which are determined by the experts. The determination of the cause and effect relationships between the goals has been done using the Dematel technique.The results of the research have been extended to many educational institutions.
Result and Discussion: The strategy map provides a pathway to help better management invest in the resources that need further improvement, and according to the research results, designing the strategy map using the DEMATEL method as opposed to the conventional method of mental judgment. Relationships and causal relationships are a more rational approach and provide a clearer roadmap to help managers and focus on influential factors in achieving strategic goals. The research findings also showed that the most effective goals in educational institutions in terms of effectiveness are: improvement of educational and training processes, improvement of scientific and research achievements, improvement of services, human capital development, information capital development, and organizational capital development and other goals. According to experts, including student satisfaction and community satisfaction, funding and increasing facilities and productivity growth are among the strategic goals that indicate that intangible assets provide value creation for these institutions.


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