The Role of the Balanced Scorecard in Assessing the Performance of the Managers

Balanced Scorecard model or model scorecards technique is used to turn strategy into action. In other words, this model is a technique for making the ideals operational, mission, strategies, and future prospects of the organizations as the main areas are scorecards modeling studies.Balanced Scorecard does not merely play the controlling role ofthe criteria used to describe past performance. Whereas thismetric tool is used to clarify the organization's strategy, coordination of activities at different levels, allowing the possibility to achieve organizational goals. The purpose of this study was to investigate the role of the balanced scorecard in assessing the performance of the managers of higher education institutes in Bushehr, Iran. The managers of higher education institutes from four aspects of financial indicators, maintain and sustain customer, internal processes and learning and growth process were studied. The methods applied in this study was a cross-sectional survey. The population who participated in this study consisted of 136 chancellors, vice-chancellors and heads of departments in higher education institutes, then 115 were selected randomly as the sample. The obtained datawere entered in SPSS andwere analyzed statistically using ANOVA and mean. Following the use of the Balanced Scorecard proved three of four-mentionedhypotheses; namely,improvement in managersfinancial indicators, preservation and conservation of our customers and internal processes to follow; however, the use of the Balanced Scorecard has not affected the growth of learning process in the organization.