Exploring University Social Responsibility and Sustainable Development Strategy from Balanced Scorecard perspective: A Case study of Otto von Guericke University Magdeburg in German

• Main Authors: Tzu-Yang Hsu, 許梓洋
• Other Authors: 尤隨樺
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22107NCHU5385015%22.&searchmode=basic

碩士 === 國立中興大學 === 會計學研究所 === 107 === Due to the growing problems of global environment and human society, sustainable development is considered the best way to solve these problems. University is also expected by the public to take social responsibility and lead the society toward sustainable development. The University sustainable development strategies also become more and more important. However, there are few literatures discussing the university sustainable development strategies and less literatures using Balanced Scorecard perspective to explore this theme. The advantages of using Balanced Scorecard perspective is that it can establish causal relationships between strategic themes and strategic objectives in four perspectives of BSC and provide guidances for universities to implement the sustainable development strategy action. This study uses Otto-von-Guericke-University Magdeburg in German as a research case to explore the university social responsibility and sustainable development strategy. Based on the balanced scorecard perspective, this research builds a strategy map to describe the case university’s sustainable development strategy. This research analyzes the sustainable development strategy of the case university as follows. We first analyze how the case university’s mission, vision and values relate to its sustainable development strategy and then discuss the strategic themes and strategic actions in four perspectives of BSC, including customer, internal business processes, learning and growth and financial perspectives. We find that the case university has strategic themes and strategic objectives in all BSC perspectives. According to Simons (1994), there are two strategic stages including strategic turnaround and strategic renewal. The case university is currently in the stage of strategic turnaround. Using belief control system and boundary control system can help the case university to implement its strategy more effectively. Therefore, the case university emphasizes more on the principle guide than performance measurement in the implementation of sustainable development strategy. This study suggests that the Balanced Scorecard perspective is useful for universities to analyze its sustainable development strategy, which can be used by universities in Taiwan to develop their own strategies.