European Journal of Education Studies
ISSN: 2501 - 1111
ISSN-L: 2501 - 1111
Available on-line at: www.oapub.org/edu
Volume 3 │Issue 4│2017
doi: 10.5281/zenodo.321419
APPLICABILITY OF BALANCED SCORECARD SYSTEM IN
PRIMARY SCHOOLS ACCORDING TO OPINIONS OF EDUCATION
INSPECTORS, MANAGERS AND TEACHERS i
Seda Gündüzalp1ii,
İmam Bakır Arabacı2
1
Assist Prof. Dr., Munzur University,
Pertek Sakine Genç Vocational School, Tunceli, Turkey
2
Associate Prof. Dr., Fırat University,
Faculty of Education, Elazığ, Turkey
Abstract:
This study was carried out in order to specifying the opinions of the staffs working as
manager, teacher and educational inspectors at primary schools about the
implementation of balanced scorecard in education institutions. To perform that aim
the staffs serving as manager, teacher and inspector at the primary Schools nearby
center of Elazığ Province was determined as the population. In the research, the
descriptive survey model was used. The sampling subjects consisted of 110 managers,
340 teachers, 20 inspectors, which was specified by the Random Sampling Method. For
the purpose of reflecting the viewpoint of participants, a balanced score card was
prepared. In order to determine the reliability and validity of the scale analysis was
been done
and
ıt
was
found
to
be
reliability
coefficient
was
Cronbach
Alfa=0.963,standartize reference value was =,965. The data shows that scale was very
reliable and valid that feature was. The researcher personally kept track of this scale
and collected by going to the schools. At the end of this research, it was realized that the
participants generally approve the implementation of the balanced score card. That the
participants attend the matters in the balanced scorecard scale and that the matters are
implemented will be effective in terms of specifying the school performance and
development.
This article is produced from master's thesis The adaptation of balanced scorecard in primary school based the
opinions of education inspector, manager and teacher Elazığ sample ", 2010
Copyright © The Author(s). All Rights Reserved.
© 2015 – 2017 Open Access Publishing Group
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APPLICABILITY OF BALANCED SCORECARD SYSTEM IN PRIMARY SCHOOLS ACCORDING TO
OPINIONS OF EDUCATION INSPECTORS, MANAGERS AND TEACHERS
Keywords: Primary School, Balanced Scorecard, Performance Evaluation
1. Introduction
Organizations must keep their steps with the innovations, developments and changes
brought by the era to maintain their presence. Organizations have difficulty in
following the innovations due to advancing technologies and competition environment.
Today, dynamic organizations that can rapidly keep their steps with the surrounding
changes have the ability to maintain their presence. Continuous improvement is
equivalent to surviving in terms of the organization. Experiencing the technological
transformations will never be adequate for surviving. The way to more actively
benefiting from people without offending them depends on establishing an effective
performance management and assessment system.
An effective performance
management and assessment system will be possible by means of a dynamic
organizational structure where all-round feedbacks are continuously received (Bayram,
2005). As a result of the continuous developments, organizations need to tend towards
innovative systems and methods that are convenient to the era instead of traditional
performance management and assessment methods. Managers have realized that they
can be stay out of the system if they do not change their management systems and
begun to research and implement new performance assessment systems. Performance
assessment concepts that lose their significance and that gain more importance have
arisen in this process. This development can be briefly defined as transition from a
traditional management concept that aims the highest production and high profit with
the lowest costs to a management concept that aims the organization of the future by
(Akal, 1996).
Performance assessment is review of working, activities, lacks, competences,
redundancies, inadequacies – briefly all aspects as whole – of the individuals regardless
of their duties in the organization. This requirement comes from the nature of human.
Humans are social beings. They are in a continuous and systematic exchange with their
environment. Humans are in need of being informed about themselves in their relations
with others, being confirmed and even encouraged and praised. These are the natural
requirements in terms of human (Barutçugil, 2002). There are two purposes of
performance assessment. First one provides giving feedback that bases on the job
qualifications to the evaluated about their performances. And the second one creates a
forum that enables information exchange and contribution of employees between the
evaluators and the evaluated. Performance assessment is not only a technique but it is a
process that requires penetration of people into the dialogues on the basis of the data.
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This process should have a meaning for both parties. The purpose of assessment should
be mainly to mentor and provide information about how to develop the insufficient
aspects of employees and improve the culture of
assessment
“kşit,
continuous improvement-based
.
An effective performance assessment provides benefits both for the employee
and the organization. These define how the individuals can benefit from their strong
and weak aspects. They help explaining the reasons of ineffective business practices and
processes. They provide the discussions about the current situation and effectiveness of
the precautions to be taken basing on the performance. They provide information about
planning of human resources. They improve communication and interaction between
the personnel. Expectations are identified and the ways how to improve the process in a
better way are discussed Cemaloğlu,
In the recent years, the concept
KurumsalKarne
.
”alanced Scorecard , which is defined as
in Turkish, has entered into the literature in assessment of
organizational performance. After the article of Robert S. Kaplan and David P. Norton
named The ”alanced Scorecard-Measures that drive performance published on
Harward Business Review, Robert S. Kaplan and David P. Norton published the article
named Putting the ”alanced scorecard to Work in
. Robert S. Kaplan and David
P. Norton improved balanced scorecard more and more with their studies and in in
1996 they presented this methodology called Using ”alanced Scorecard as Strategic
Management Systems . The book named ”alanced Scorecard written by Kaplan and
Norton in 1996 was translated into Turkish in 1999. In this book, the authors present
Balanced Scorecard as
the method for transforming organization strategies into
actions . “ccording to Kaptan and Norton, balanced scorecard is the method for
transforming organization strategies into actions (Devrim, 2006). Kaplan and Norton
carried out a study titled performance measurement in future organization that bases
on dilemmas of financial measurements that can help decision making in short term
and on low investments on the assets that cannot be material such as process
improvement or improvement of skill levels of the personnel. They used the balanced
scorecard concept systematically as a result of the findings they obtained from this
study. Using balanced scorecard, Kaplan and Norton present an innovative
management perspective that is used to transform improvement strategy into
functional subjects. Measurement focused on the future with the concept of balanced
scorecard posed in 1992. Benefiting from this power, organizations integrate their new
success criteria with a management system (Ensari, 2005). Balanced scorecard that
grounds on the principle
non-measured cannot be managed
came up as a
performance measurement system basing on measurement of multiple performance
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APPLICABILITY OF BALANCED SCORECARD SYSTEM IN PRIMARY SCHOOLS ACCORDING TO
OPINIONS OF EDUCATION INSPECTORS, MANAGERS AND TEACHERS
components and summary reporting of each performance measurement result by
giving the weight to each of them and is widely used Çoşkun,
Erkul et al,
.
Balanced scorecard approach integrates and balances the financial and nonfinancial
information with which both short and long term purposes are effectively achieved.
Importance of a scorecard system focuses on financial performance, customers, internal
process and knowledge. It is a management system that plans facilitating achieving the
financial and nonfinancial balanced targets of an organization (Bean and Jarnagin,
2003).
Balanced scorecard defines the vision and strategy of the organization for the
future, focuses on the desired-expected results, and balances between shares of
stockholders, financial management, internal processes and organizational capacity.
Each key element of these perspectives is defined to show the effect of one element on
another (Grayson, 2004). Approximately 50% of the North America and approximately
40% of Europe use some versions of balanced scorecard (Smith and Kim, 2005).
Kaplan and Norton stressed as a result of their study that organizational
performance metrics should be presented in at least four aspects in a balanced way
“hn,
Çoşkun,
a) Financial aspect - How do the shareholders see the enterprise?
b) Customer aspect - How do the customers see the enterprise?
c) Internal Processes (Operational) aspect - What are the processes that should be
improved by the enterprise?
d) Learning and improvement aspect - How can sustainability of value creation and
improvement ensured?
Many organizations that use balanced scorecard system use these four aspects
without modifying them, while some organizations use some different aspects when
creating balanced scorecard due to their structural features or nature of their business.
In fact, each organization has its own conditions and they should follow a path that fits
them best in balanced scorecard application.
Balanced scorecard, which is a performance measurement and strategic planning
method originally developed for organizations acting in the private sector, can be
directly implemented in education services and education organizations. Like other
sectors, education sector has also been under pressure in terms of both performance
improvement and strategic management for the last 30 years. The most significant
development in this sector is the rapid technological advancements that has been
causing to globalization of the enterprises particularly for the last 15-20 years. These
developments originate from a set of factors including the progresses in computer and
communication technologies, structural changes in organizations and organizational
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APPLICABILITY OF BALANCED SCORECARD SYSTEM IN PRIMARY SCHOOLS ACCORDING TO
OPINIONS OF EDUCATION INSPECTORS, MANAGERS AND TEACHERS
processes (such as downsizing, merger, etc.) and significant changes in demographic
structure of student population (Hocalar, 2007). Organizations providing education
services began to attach importance to quality, performance management and
organizational assessment. All stages of the education system use balanced scorecard as
a performance management tool to increase effectiveness and efficiency in their
activities
Çoşkun,
. The main purpose of performance measurement and
management in educational institutions is to accountability, handle with changing
environmental and compete with the other institutions. In order to ensure educational
institutions to deliver their main mission, they should measure whether they have
achieved their objectives or not Y(ksel and Coşkun,
. Educators whom implement
the balanced scorecard achieve balance in their accountability and management
processes (Robinson, 2015).
An effective performance assessment system largely affects performance of the
employees and the organization as whole. Basing on this view, a research was carried
out on applicability of balanced scorecard system that is shown as an alternative to
performance assessment systems in education organizations in this study. In this
context, applicability of balanced scorecard system in primary schools is determined
according to opinions of education inspectors, managers and teachers in thus study.
Answers were sought for the following questions to achieve this goal:
1. What are the opinions of managers, teachers and inspectors towards
implementation of balanced scorecard system in primary schools?
2. Do
the
opinions
of
the
managers,
teachers
and
inspectors
towards
implementation of balanced scorecard system in primary school significantly
change according to gender, duty, place of duty, seniority and educational
background?
2. Method
2.1 Research Model
Descriptive survey model was used in this research. Descriptive survey model is the
research model that aims at descripting a past or current situation in the exact way. The
individual or object that is the subject of the research is tried to be defined in its own
conditions and in the exact way. They are not tried to be change or be affected in any
way (Karasar, 1999). Therefore, current situation is tried to be reflected. Generally scale
and interview techniques are used in survey researches to collect data “kdağ,
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APPLICABILITY OF BALANCED SCORECARD SYSTEM IN PRIMARY SCHOOLS ACCORDING TO
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2.2 Research Population and Sample
Research population of the research was constituted by 2917 teachers and 153 managers
serving at 153 formal central primary schools within the borders of the province of
Elazığ. It was decided to work on the sample due to the higher number of the teachers
in the research population and difficulties in accessing the population. Sampling
calculation of the research was made basing on the formula calculated by Krejcie and
Morgan (1970). According to that, sample of the research was formed by 340 teachers
and 110 managers. “dditionally,
education inspectors serving at Elazığ National
Education Directorate were reached to receive their opinions and procedures were
performed on 21 scales obtained from them.
44.6% of the respondents were class teachers, 27.6% were branch teachers, 23.4%
were managers, and 4.50% were inspectors. 64.50% of the respondents were male and
35.50% female, and 85.40% of them work for city primary schools while 14.60% work
for village primary schools. 3.40%, 14.40%, 15.90, 26.8%, and 19.50% of the respondents
had a seniority of less than 1 year, 1- 5 years, 6-10 years, 11-15 ears, 16-20 years, and 20
years and above, relatively. 9.80% of the respondents had associate degree, 80.90%
bachelor’s degree, .
% post graduate degree, and .
% doctorate degree.
2.3 Data collection tool
Basing on the publication of Robert S. Kaplan-David P.Norton named Balanced
Scorecard in development of scale items created towards identifying the sizes of the
balanced scorecard, foreign resources for implementation of Balanced Scorecard (BSC)
in education organizations
article of Garyson
named
“n Example: A
Management Strategy for a Private School ”alanced Scorecard , book of O’Neil and
”enmison
named
Designing “nd Implementing “n “cademic Scorecard ,
article of Karathanos and Karathanos
to Education , article of Storey
named “pplying the ”alanced Scorecard
named Performance Management in Schools
could the ”alanced Scorecard help? , and primary school organization standards,
EFQM criteria, postgraduate thesis of Yazır
named
research on a model
development towards organizational performance measurement for education
organizations , and book of Ensari
named
High Quality in Education
Handbook BSC application in 21st Century Schools were benefited. Field experts for
scope and face validity of the prepared items: expert opinions of five academicians
serving at Fırat University Education Management Inspection Planning Department
were received. Additionally, opinions of education inspectors, managers and teachers
working in the area were benefited. Number of items in the item pool was reduced
from 153 to 59.
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2.4 Analysis of Data
As a result of Kaiser-Meyer-Olkin (KMO) test conducted to determine sample adequacy
and whether the data are compatible with the factor analysis, it was observed that KMO
value was significant with .941; p= ,000 Bartlett's Test of Sphericity=17046,222; p= ,000
and it reveals that factor analysis can be performed. It was observed that the scale was
collected under 4 (four) factors as a result of the conducted vertical rotation varimax
procedure and these aspects were formed by financial, customer, internal processes and
learning and improvement and item load values varied between .36 --.69. Since the
factor load of item 16 included in internal processes aspect was .25, it was removed
from the scale. Therefore, the scale was formed by 58 items. Reliability coefficient of the
scale was Cronbach Alfa=0.963, and standardized value was .965. The data show that
the scale has a relatively reliable characteristic. In calculation of internal consistency
coefficient for reliability, the items in the measurement tool were divided into odd and
even items without bias and total scores in both groups were calculated for the persons
that were applied the test. The correlation between the divided scores was calculated
using Pearson product moments correlation coefficient. The information indicating this
correlation is shown in Table 1.
Table 1: Correlation Between Arithmetic Means of
Odd and Even İtems in The Scale
Items
Odd items
Even items
Odd items
1.00
,956(**)
Even items
,956(**)
1.00
**p<.01
Correlation coefficient takes a value between -1 and +1. Power of correlation increases
in the positive direction as Correlation Coefficient value approaches +1. When the
correlation coefficient between the two groups divided as odd and even in the scale was
calculated, it was found as 0.956. Since this value is relatively close to +1, it shows that
correlation power is very high.
On the other hand, correlation of the items in the scale to the overall of the scale
was calculated using Spearman's Rho correlation coefficient and the results are shown
in Table 2.
Table 2: Correlation Between Arithmetic Means of
Odd and Even İtems in The Scale
Items
Odd items
Even items
Odd items
1.00
,931(**)
Even items
,931(**)
1.00
**p<.01
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APPLICABILITY OF BALANCED SCORECARD SYSTEM IN PRIMARY SCHOOLS ACCORDING TO
OPINIONS OF EDUCATION INSPECTORS, MANAGERS AND TEACHERS
As shown in Table 2, correlation of even and odd items in the scale to the overall of the
scale is relatively high (0.931). This situation shows that the items are consistent with
each other. 5 questions were asked to the respondents in the first part to identify their
demographic features
duty , gender , place of duty , seniority , and educational
background . The second part consists of four sections and
items. These items were
assessed using five-point Likert type scale. The assessment contained values between 1
and
and consisted of
Strongly “gree
Strongly disagree ,
Disagree ,
Neutral ,
options. Grading intervals were defined as
“gree , and
-1=4, 4/5=.80 in
calculation of minimum 1 and maximum 5 values. Among the obtained values, 1-1.79
means strongly disagree , .
and 4.20- .
- .
disagree , .
- .
neutral , .
- .
agree ,
strongly agree . The third part was allocated for expressing comments, if
any, on Balanced Scorecard (BSC) by the respondents.
The data obtained from the scales were transferred to computer medium using
SPSS 16.0 package program and necessary statistical operations were made by means of
this program. Arithmetic mean, standard deviation, t test and One Way ANOVA,
Kruskal Wallis H test for non-parametric data, and Mann Whitney U test analyses were
carried out. Significance level was taken as .05.
3. Findings
Findings on the opinions of respondents about BSC(Balanced Scorecard) are given in
Table 3.
Table 3:Arithmetic Mean and Standard Deviation of
The Opinions About BSC of Respondents
Aspects
N
X
SD
Financial
471
3,6970
,76213
Customer
471
3,8938
,64140
Internal processes
471
3,8762
,62406
Learning and improvement
471
3,9497
,70588
General
471
3,8541
,6833
Respondents have generally agreed with BSC ( X =3.85541, SS=.6833). Respondents have
agreed with all levels. The fact that respondents have agreed with general scale shows
that they have strongly adopted assessment of elementary schools via BSC.
Findings on whether respondents’ levels of agreement with BSC make any
significant difference in terms of gender variable are given below.
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OPINIONS OF EDUCATION INSPECTORS, MANAGERS AND TEACHERS
Table 4: The T Test Results of The Opinions About BSC of Respondents in
Terms of Gender Variable
Aspects
Gender
N
X
SD
Financial
Female
167
3,6968
,71631
Male
304
3,6973
,84143
Female
167
3,9085
,57312
Male
304
3,8672
,75109
Female
167
3,8890
,57443
Male
304
3,8529
,70678
Female
167
3,9796
,68941
Male
304
3,8952
,73389
Customer
Internal processes
Learning and improvement
t
p
-,008
,994
,668
,505
,600
,549
1,241
,215
*p< .05
As a result of independent t-test analysis of whether there is any significant difference
among respondents’ opinions about ”SC in terms of gender variable, it has been
concluded that there is not any significant difference found at the level of .05 in terms of
gender variable. Therefore, it has been concluded that both genders have highly
adopted the implementation of BSC.
Findings on whether respondents’ level of agreement with ”SC make any
significant difference in terms of duty place variable are given in Table 5.
Table 5: Comparison of The Opinions About BSC of Respondents in
Terms of Duty Place Variable
Aspects
Duty Place
Financial
City
Village
Customer
City
Village
Internal processes
City
Village
Learning and improvement
City
Village
N
X
SD
t
p
402
3,6879
,75348
-,621
,535
69
3,7497
,81452
402
3,8862
,63826
-,627
,531
69
3,9386
,66240
402
3,8688
,61921
-,622
,534
69
3,9194
,65464
402
3,9332
,70563
-1,222
,222
69
4,0455
,70477
*p< .05
It has been found out that there is not any significant difference in respondents’
opinions about balanced scorecard in terms of duty place variable according to the duty
places of the respondents. As seen in Table 5, even though there is no significant
difference between aspects, it is seen that respondents working in elementary schools
located in villages for each of four aspects have a higher aspect average than
respondents working in elementary schools located in cities. The fact that elementary
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APPLICABILITY OF BALANCED SCORECARD SYSTEM IN PRIMARY SCHOOLS ACCORDING TO
OPINIONS OF EDUCATION INSPECTORS, MANAGERS AND TEACHERS
schools located in villages have less criteria subject to inspection and that elementary
schools in villages are exposed to less social pressure might have caused managers and
teachers of elementary schools in villages to express way more positive opinions about
assessment via BSC.
Findings on whether respondents’ levels of agreement with ”SC make any
significant difference in terms of duty variable are given below.
Table 6: Comparison of The Opinions About BSC of Respondents in
Terms of Duty Variable
Aspects
Duty
Financial
Manager
110
227,91
Customer
Class teacher
210
241,78
Internal processes
Branch teachers
130
236,37
21
218,31
Inspector
N
Mean ranks
Total
471
Manager
110
283,47
Learning and improvement
Class teacher
210
233,87
Aspects
Branch teachers
130
210,80
Financial
Inspector
21
164,60
Total
471
Manager
110
267,89
Customer
Class teacher
210
237,00
Internal processes
Branch teachers
130
215,34
21
186,86
Inspector
Learning and improvement
Total
471
Manager
110
304,15
Class teacher
210
226,78
Branch teachers
130
205,60
21
159,48
Inspector
Total
χ
p
1,127
,770
23,739
,000*
11,808
,008*
41,892
,000*
471
*p< .05
As a result of KWU test conducted, it has been found out that respondents’ opinions
about BSC are significant in any aspects other than financial aspect. Groups were
compared dyadically through Mann-Whitney U test in order to determine which group
resulted in this difference. It has been found out through this MWU test that there is not
a significant difference of opinions among managers and class teachers in financial
aspect (U=1,092 p>.05) and internal procedures aspect (U=1,010 p>.05); that there is
significant difference of opinions between managers and class teachers in favor of
managers in customer and learning & development aspects (U=9,152 p<.05) and
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(U=7,859 p<.05). Managers might have expressed more positive views about assessment
via BSC than class teachers as they work for administrative affairs and conduct
institutional assessment.
According to the results of MWU test conducted for determining whether there
is significant difference in respondents’ opinions about ”SC in terms of manager and
branch teacher variables, no significant difference has been observed between managers
and branch teachers in financial aspect among other BSC aspects (U=6,845p<.05). In
customer, internal procedures and learning & development aspects, it has been found
out that there is significance difference of opinions in favor of managers (U=4,906
p<.05), (U=5,500 p<.05) and (U=4003,000p<.05). Managers might have expressed more
positive opinions about assessment via BSC compared to branch teachers as they are
closely interested in administrative procedures and performance assessment affairs.
According to the results of MWU test conducted for determining whether there
is significant difference in respondents’ opinions about ”SC in terms of manager and
inspector variables, no significant difference has been observed between managers and
inspectors in financial aspect of BSC (U=1,108 p<.05). However, it is seen that there is
significant difference of opinions about customer, internal procedures and learning &
development aspects, which are other aspects of BSC, in favor of managers (U=575,500
p<.05), (U=752,500 p<.05) and (U=496,500 p<.05). Managers might have expressed more
positive views about assessment via BSC than the inspectors since they think that BSC
may facilitate assessment-related works and improve institutional performance as they
personally work for administrative issues and they conduct institutional assessment.
Inspectors might have expressed more negative opinions about assessment via BSC
than the managers as they find their own inspection criteria more useful than
assessment via BSC.
MWU test was conducted in order to determine whether there is significant
difference in respondents’ opinions about ”SC in terms of class teacher and branch
teacher variables. Accordingly, no significant difference in opinions about BSC has been
found between class teachers and branch teachers in terms of duty variable in financial,
customer, internal procedures and learning & development (U=1,328 p<.05), (U=1,234
p<.
, U= ,
p<.
and U=
,
p<.
. The fact that average of class teachers’
opinions is really close to the average of branch teachers’ opinions may show that these
teachers have strongly adopted inspection of their schools with BSC. It might be said
that teachers regardless of their branches view that school performance should be
inspected and such inspection could be performed via balanced scorecard.
According to the results of MWU test conducted for determining whether there
is significant difference in respondents’ opinions about ”SC in terms of class teacher
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and inspector variables, no significant difference has been observed between managers
and inspectors in financial and internal procedures aspect of BSC (U=1,988 p<.05) and
(U=1,756 p<.05); significant difference of opinions have been found in terms of
customer, learning and development aspects in favor of class teachers (U=1,568 p<.05
and U=1576,500p<.05). Due to the fact that inspectors work outside the school and
because of their inspecting duties, they might have expressed more negative opinions
than class teachers in terms of customer aspect. The fact that class teachers are closely
related and in direct communication with students and their parents, whom we call
customer might have caused them to give much more importance to customer aspect of
the balanced scorecard and express more positive opinions in this regard compared to
the inspectors.
As a result of MWU test conducted for determining whether there is significant
difference in respondents’ opinions about ”SC in terms of branch teacher and inspector
variables, no significant difference in opinions about BSC has been found between
branch teachers and inspectors in terms of duty variable in financial, customer, internal
procedures and learning & development (U=1,257 p<.05), (U=1,082 p<.05), (U=1,184
p<.05) and (U=1045,000 p<.05). It has been found out that inspectors and branch teachers
have similar opinions about ”SC. That there is no difference found between inspectors’
and branch teachers’ opinions about ”SC shows that these two respondent groups have
adopted BSC completely.
Findings on whether respondents’ levels of agreement with ”SC make any
significant difference in terms of seniority variable are given below.
Table 7: The Results of KWU Test Aimed at Comparisoning of The Opinions About BSC of Respondents
in Terms of Seniority Variable
Aspects
Financial
Seniority
N
Mean ranks
Less than 1 year
16
191,94
1-5 year
68
269,54
6-10 year
75
258,07
11-15 year
126
227,93
16-20 year
94
234,30
20 year and above
92
213,67
Total
Customer
p
10,758
,056
9,829
,080
471
Less than 1 year
16
187,00
1-5 year
68
264,49
6-10 year
75
240,01
11-15 year
126
243,44
16-20 year
94
239,20
20 year and above
92
206,74
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Total
Internal processes
471
Less than 1 year
16
206,62
1-5 year
68
245,38
6-10 year
75
244,59
11-15 year
126
246,05
16-20 year
94
227,91
20 year and above
92
221,67
Total
Learning and improvement
3,414
,636
10,422
,064
471
Less than 1 year
16
179,69
1-5 year
68
245,08
6-10 year
75
229,44
11-15 year
126
245,81
16-20 year
94
258,56
20 year and above
92
207,93
Total
471
*p< .05
As a result of KWU-H analysis conducted, no significant difference has been found in
respondents’ opinions about ”SC with regard to seniority variable. The fact that there is
no significant difference in all respondents’ opinions about ”SC regardless of their
seniority level may be evaluated as their adoption of BSC. Based on the general view
that respondents at 16 seniority level and above tend to be not open minded and are
supposed to express more negative opinions about BSC; this exact opposite situation
may show that they view school assessment via BSC as useful for themselves.
Findings on whether respondents’ levels of agreement with ”SC make any
significant difference in terms of educational background variable are given below.
Table 8: The Results of KWU Test Aimed at Comparisoning of The Opinions About BSC Of
Respondents in Terms of Educational Background Variable
Aspects
Educational
N
Mean Rank
46
224,04
381
235,54
Postgraduate
34
270,15
Doctorate degree
10
192,40
χ
p
3,541
,315
1,677
,642
background
Associate degree
Undergraduate
Financial
Total
Associate degree
46
235,62
381
235,68
Postgraduate
34
253,41
Doctorate degree
10
190,60
Undergraduate
Customer
471
Total
471
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Associate degree
Undergraduate
46
192,61
381
239,70
Internal
Postgraduate
34
273,41
processes
Doctorate degree
10
167,55
Total
Associate degree
Undergraduate
,018*
4,905
,179
471
46
225,41
381
236,97
Learning and
Postgraduate
34
262,41
improvement
Doctorate degree
10
157,80
Total
10,078
471
*p< .05
As a result of KWU-H analysis conducted, even though no significant difference has
been found in respondents’ opinions about ”SC with regard to education background
variable during comparison in terms of financial, customer, learning and development
aspects; significant difference has been detected in their opinions about internal
procedure aspect. MWU test was conducted to determine which education background
variable caused such variation. As a result of this test, no significant difference at the
level of .05 has been found in opinions about internal procedure aspect between
undergraduate and postgraduate respondents (U=5,5548, p>0.5). Close opinions about
BSC by undergraduate and postgraduate respondents show that such respondents have
adopted school assessment via BSC. Closeness of education levels to each other affected
the opinions here. A significant opinion difference was not found between the
bachelor’s degree and doctorate degree holder respondents in terms of the internal
processes in MWU test (U=1.332, p>0.5). This difference may have arisen from lack of
effectiveness of education levels of respondents on their opinions towards inner
processes aspect of BSC.
A significant difference was found in terms of internal processes aspect towards
BSC between the associate degree and bachelor’s degree holder respondents for the
internal processes aspect (U=6,999 p>0.5). The presence of difference between the
education of associate degree and bachelor’s degree holder respondents may be the
reason for arising of this difference.
According to MWU test conducted to determine whether there is a significant
difference between the opinions of postgraduate and doctorate degree holders towards
the internal processes in terms of BSC, a significant difference was found between the
opinions of postgraduate and doctorate degree holders towards the internal processes
in terms of BSC (U=92,500 p>0.5). While it was expected that a similarity would exist in
the opinions of postgraduate and doctorate degree holders, presence of the exact
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opposite condition may arise from the difference of fields of doctorate degree holders
and fields of postgraduate holders.
When the opinions of the respondents towards balanced scorecard are analyzed
according to education background variable of the respondents, a difference of opinion
is not observed in terms of financial, customer, learning and improvement aspects of
”SC. Presentation of close opinions by associate, bachelor’s, postgraduate and doctorate
degree holders shows that educational background is not significant and all of the
respondents support BSC.
5. Discussion, Conclusion and Recommendations
As a result of the research, the respondents consisting of primary school managers,
teachers and inspectors expressed their thoughts with
“gree
level for ”SC
applications and financial, customer, internal processes, learning and improvement
aspects of BSC and showed that they supported the aspects and items of BSC in high
level in assessment of organizations with BSC. In others words, both males and females
and those serving at village and city highly agree with assessment of primary schools
with BSC regardless of their duties, seniorities and branches. According to the study
carried out by Hocalar (2007), it is revealed that Balanced Scoreboard which is a method
developed mainly for and implemented frequently by private sector enterprises can
also be implemented for public organizations. Positive view of the personnel serving in
education organizations, which are public organizations, on BSC system supports this
result. Balanced Scoreboard method was successfully implemented as a result of BSC
implementation in an enterprise in a study of Güner (2009) and it was concluded that
BSC method positively affects activities of the enterprise.
There are differences of opinions on behalf of the managers between the
managers and class teachers in terms of customer, learning and improvement aspects of
BSC. This situation shows that managers adopt school assessment with BSC with a
higher level than the class teachers do. A significant difference of opinion exists on
behalf of managers between the managers, inspectors and branch teachers among the
respondents in terms of customer, internal processes, learning and improvement
aspects of BSC. Managers adopt primary school assessment with BSC with a higher
level than the inspectors and branch teachers do. Adoption of BSC by managers at a
higher level than other respondents shows that managers will facilitate the activities
towards assessment and they think it will raise the organizational performance. With
this result, results of the study of Coşkun
Coşkun
overlap with each other. “ccording to
, it was observed that managers of enterprises that use ”SC are more
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satisfied about profitability of their enterprises, fulfillment of social responsibilities,
satisfaction of their employees, improvement of the skills of their employees, market
value, market share, capacity usage and borrowing area performances than managers of
enterprises that do not use BSC.
A significant difference of opinion exists on behalf of the class teachers between
the class teachers and inspectors in terms of customer, learning and improvement
aspects of BSC. This situation shows that school teachers adopt BSC with a higher level
than the inspectors do. It can be said here that there may not be an effective
communication between teachers and inspectors due to non-presence of inspectors in
education/learning environment continuously. According to Akgül (2004), it is clear
that an important step is also taken after BSC application in an enterprise in terms of
management with targets and processes where more cooperation can be ensured
should be designed by executing the interaction and relations between units in a clearer
way. In addition, according to the result of the study of Kettunen (2005), it was revealed
that clear knowledge and implementation by the employees of BSC application in the
enterprise together with the strategy would lead BSC to ensure effective communication
between the employees.
Education background was not effective on the opinions of respondents in terms
of financial, customer, learning and improvement aspects of BSC. However, differences
between the opinions towards internal processes arose. The difference on behalf of the
bachelor’s degree holders among the bachelor’s degree and associate degree holders
shows that bachelor’s degree holders adopt ”SC at a higher level than the associate
degree holders do. A difference of opinion was observed on behalf of postgraduate
degree holders between postgraduate degree holders and doctorate degree holders.
It is concluded as a result of this study that BSC can be implemented in
educational organizations and education personnel support BSC application. This result
overlaps with the result of the study of Yazır
. Yazır
concluded that ”SC
application is applicable in education organizations.
From the point of research findings, following recommendations can be brought
for implementers and researchers:
a. For Implementers:
1. Switching of the Ministry of National Education (MEB) to BSC applications can
be recommended considering high level of adoption of BSC at developed
countries in terms of assessment of organizational performance and high level of
agreement by the respondents as a result of this research on assessment of
primary schools with BSC.
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2. The scale developed by the researcher or another scale with ensured validity and
reliability can be used in assessment of BSC applications. Computer supported
package software of the mentioned scale can be developed and thus effectiveness
and efficiency of the application can be ensured.
3. Differences of opinions of respondents in terms of education background
variable about BSC show that there is a need to give place to educational
activities about this subject.
4. Introductory training can be delivered for the teachers for customer, learning
and improvement aspects of BSC.
5. It was observed that education inspectors have different opinions in the negative
direction about BSC when compared to other duty groups. Therefore,
introductory activities can be performed towards education inspectors.
b. For Researchers:
1. This study is a quantitative study about BSC. Qualitative studies can be
conducted about this subject.
2. Our research is limited to managers and teachers serving at formal primary
school organizations. Similar studies can be conducted for general and technical
secondary education schools and private schools and comparisons can be made.
3. A software program can be developed to move BSC to electronic environment
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