IMPLEMENTATION OF AN INFORMATION SYSTEM FOR MANAGING THE BALANCED SCORECARD IN HIGHER EDUCATION

Abstract

This article presents the development of a software application to implement the Balanced Scorecard (BSC) in a higher education institution. Using a qualitative approach, interviews were conducted with experts in strategic management and software development to identify the system requirements. The resulting application enables real-time monitoring of strategic objectives, assigns responsibilities, and evaluates key performance indicators. The findings demonstrate that the tool optimizes decision-making by providing updated and structured information, thereby improving organizational efficiency. Additionally, the system stands out for its accessibility, as it is based on web technologies that facilitate its use without the need for additional infrastructure. Among the study's limitations, it is acknowledged that the application was validated only within a specific institutional context, which limits its generalization to other organizational settings. This work contributes to the field of strategic management by combining the BSC with information technologies, offering a practical solution for educational institutions. Future studies are suggested to explore additional functionalities, such as the integration of advanced data analysis techniques for result prediction.