Campus-Wide Information Systems

Management information system based on the balanced scorecard

Juha Kettunen Ismo Kantola
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Management
Management information system information
based on the balanced scorecard system
Juha Kettunen and Ismo Kantola
Turku Polytechnic, Turku, Finland 263
Abstract
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Purpose – This study seeks to describe the planning and implementation in Finland of a
campus-wide management information system using a rigorous planning methodology.
Design/methodology/approach – The structure of the management information system is
planned on the basis of the management process, where strategic management and the balanced
scorecard approach have important roles.
Findings – The balanced scorecard approach is useful not only in accomplishing the objectives,
measures and targets of the institutional strategy but also in the planning of the management
information system.
Practical implications – The findings of the study are useful for educational administrators,
project managers, software developers and usability specialists.
Originality/value – This study contributes to the knowledge and practice of campus-wide
information systems applying the balanced scorecard approach as a basis for the management
information system to translate the strategy into action.
Keywords Higher education, Strategic planning, Balanced scorecard, Management information systems,
Finland
Paper type Case study

Introduction
The autonomy of higher education institutions (HEI) has increased in recent decades.
The development towards autonomy has, on the other hand, increased the
accountability of HEIs to their stakeholders including the Ministry of Education,
owners and students. The increased accountability emphasises strategic management
and the efficient implementation of strategic plans. Appropriate information
technology (IT) is needed to support management in higher education.
Strategic management is a matter of mapping the route between the perceived present
situation and the desired future situation (Wheale, 1991; West-Burnham, 1994). Strategic
management involves taking stock of the educational policy, local economy and other
factors in the organisation’s environment. It adapts the organisation to its environment,
but on the other hand, tries to exert a positive effect on the development of its local
community (Middlewood and Lumby, 1998; Bush and Coleman, 2000; Kettunen, 2003).
The balanced scorecard approach developed by Kaplan and Norton (1992, 1993) is a
framework for the communication and implementation of strategy. The approach
creates a shared understanding of the selected strategies, because it translates the
strategy into tangible objectives and balances them into four different objectives:
customer, finance, internal processes and learning.
The balanced scorecard has been used extensively in Finnish HEIs. It supplements Campus-Wide Information Systems
Vol. 22 No. 5, 2005
traditional accounting information. It does not only describe the monetary figures but pp. 263-274
also reports on the real course of events in the organisations. Therefore the q Emerald Group Publishing Limited
1065-0741
management information system should include a description and measures as to how DOI 10.1108/10650740510632181
 CWIS the strategic objectives will be achieved. The balanced scorecard is easily left halfway
22,5 due to the fact that the existing information systems do not directly support the
approach.
This study describes how a management information system using the balanced
scorecard was planned and implemented at Turku Polytechnic. The entire
management process was described during the development project to generate
264 information for the IT instruments. The management information system developed is
clearly strategic, because it directly supports and shapes the competitive strategy of an
organisation as explained by Remenyi (1990).
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The balanced scorecard approach was introduced in 2002 at Turku Polytechnic. It

was followed by the thorough description of the management system starting at the
beginning of 2004. The data warehouse approach turned out to be useful in capturing
data from the diverse source system and storing them in the integrated database.
Finally an information system with a portal was developed during the years 2004-2005.
The new portal is open to management and personnel of the HEI. It will increase the
transparency of how the objectives will be achieved. The management system
enhances strategic dialogue and supports the commitment of the personnel to the
chosen strategic outlines.

Strategic planning is the bridge for the future

The educational policy has increased the autonomy of Finnish polytechnics. One
important step in this development is the new Polytechnics Act of 2003. This change is
part of a broader Western development, which, according to Lampinen (2004), is
characterised by decreasing direct steering of HEIs by central government. One of the
manifestations of deregulation in Finland is that municipal or private owners have
been allowed to maintain polytechnics.
The higher education policy is called result-oriented doctrine (Niemelä, 2004). The
official rhetoric emphasises the self-directedness of HEIs. It holds HEIs accountable for
how they deploy their resources. At the same time HEIs are given more options and
power to decide which operations they focus on and where they target their resources.
The normative and resources regulation by the state has changed into information and
result-oriented steering (Raivola, 2000). HEIs are expected to meet the needs of society
and to act as societal service providers.
It is evident that the increased autonomy presupposes much stronger management
at HEIs. Analyses of autonomy and self-regulation in higher education do not provide
specific tools for management in higher education (Maassen and Stensaker, 2003).
Strategic management is a strong candidate for the framework of management and it is
widely used in Finnish HEIs. To understand the issue better, one must contemplate the
essence of strategic management to achieve a better future in higher education.
The strategies typically focus the activities of HEIs in specific fields of education or
other activities to meet the needs of the local community and society. Another typical
strategy is the operations excellence theme, which can also be described in terms of
cost efficiency. HEIs try to improve the efficiency of their processes in order to direct
more resources to improved quality and increased output. These strategies are
presented in a generic form by Porter (1990), but they may assume different kind of
forms according to the needs of the organisation (Kettunen, 2002).
 The strategic themes of an organisation have their roots in the general strategies Management
and strategic thinking. Strategic themes describe what management believes must be information
done to achieve the desired outcomes and succeed in the future. Each HEI has a unique
set of strategic themes, which are specific to its environment and internal potential to system
meet the needs of the students, employers and other stakeholders.
The main strategic theme of Turku Polytechnic is “high quality learning”, which is
described by five specific themes as follows. 265
High quality learning:
(1) External impact on the growth areas of the region.
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(2) Quality from cost efficiency.

(3) Research and development to serve education and working life.
(4) Education to meet the needs of the region.
(5) Turku Polytechnic to develop the entrepreneurship in Southwest Finland.

The strategy takes into account the development plans of the region, the efficiency of
the internal processes and the main activities of the HEI including research, education
and entrepreneurship. The strategy process of all levels of the organisation produces
objectives, which are linked together in a consistent and coherent manner. This
incorporates strong central steering, strategic management and incentive-based
financing. The management of HEIs is assuming more integrated, strict but at the
same time loose forms (Meyer, 2002).

Balanced scorecard translates strategy into action

The evaluation of internal processes and outcomes is essential in the development of
HEIs. The main tools of quality assurance are self-evaluations and external audits.
They are, however, often one-off projects left outside of overall management. As a
consequence, they impact slowly through the general discussion, but their direct
impact on the development of operations is typically small. The efficient management
of HEIs needs continuous evaluation, which is part of the management information
system.
It is noteworthy how great an importance is attached to the management in the
overall evaluations and quality audits of HEIs. A similar emphasis occurs in many
well-known quality award criteria such as EFQM. Another important component in the
evaluation of organisations is the strategic plan and how it is integrated to the internal
processes. It is evident that the evaluation of the strategy and its implementation need
a proper framework.
The modest impact of evaluations on the management is paradoxical. Hämäläinen
and Kantola (2002) emphasise that the evaluations of the Finnish Higher Education
Evaluation Council specifically aim at developing the performance of HEIs, not at
overseeing or controlling it. The HEIs are allowed to participate in the planning of the
evaluations, which increases their commitment to the assessment and encourages them
in-depth self-evaluations and the utilisation of the evaluation reports. Evaluation may
not necessarily receive the attention it deserves unless it is integrated into the
management information system.
The balanced scorecard introduced by Kaplan and Norton (1996, 2001 and 2004) has
become the mechanism for planning, creating strategic awareness among the members
 CWIS of the organisation and translating the strategy into action. The experiences of the
22,5 study by Kettunen (2004) testify to the applicability of the balanced scorecard, in both
the evaluation of strategies and also across a wide range of operations. The balanced
scorecard can be used in evaluation, because it has been used in the planning,
description and implementation of the strategy.
The balanced scorecard framework usually includes four perspectives:
266 (1) Customer. The customer perspective includes the desired objectives of regional
development. It also describes the student and employer satisfaction generated
in the internal processes.
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(2) Finance. The financial perspective describes the public funding and external
income. The funding is aligned with the internal processes and structures in the
budget of an organisation.
(3) Internal processes. The internal processes perspective describes the internal
sequential processes and structures of organisational units. These processes
create value for customers.
(4) Learning. The learning perspective describes the drivers for future performance
and what learning and capabilities are required in the internal processes.

Four perspectives have been found to be necessary and sufficient in both private and
public organisations (Kaplan and Norton, 1996, 2001). The customer perspective has
been divided in some Finnish public sector organisations, such as the City of Turku,
into social and customer service perspectives, but this does not essentially add any
contribution to the implementation of the strategy in higher education. Therefore four
perspectives have been used in our case.
When applying the balanced scorecard it is evident that measuring is not just
reporting past events, but also planning for the future with the help of measures.
Management can communicate to the personnel what are the important objectives are.
The budgeting and internal processes must be aligned with all the desired objectives.
The achieving of objectives in the different perspectives is evaluated in the reporting
phase. The linkages between the objectives and other dynamic features of the strategy
must be explicitly taken into account in the management information system.
The balanced scorecard communicates the strategic objectives of the organisation
and the means of achieving them. Members of the organisation in all the administrative
units are able to understand the contents of the strategy and their own respective roles
in executing it. A systematic description supports the implementation of the strategy.
The success of the strategy can be assessed by observing the outcomes from the
balanced scorecard.
Figure 1 presents the strategy map of Turku Polytechnic. The concept of a strategy
map was introduced by Kaplan and Norton (2001, 2004). A strategy map is like a road
map, which describes only the main characteristics of the strategy on the way to a
better future. A strategy map includes a linked series of objectives located in the
different perspectives and incorporates a set of cause-and-effect relationships among
the objectives. The definition of the objectives and linkages may be based on research,
experience or hypotheses.
The customer perspective includes two objectives, namely regional development
and customer satisfaction. These objectives can be achieved as a result of the
 Management
information
system

267
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Figure 1.
Strategy map of Turku
Polytechnic

innovation, support and learning processes described in the internal processes. The
financial perspective includes funding from central government and external funding.
The learning perspective includes objectives which are prerequisites for efficient
internal processes. HEIs must have capabilities for research and development. They
must also have knowledge of their local, national and international customers and
partners in order to plan the education to meet their needs. The HEIs must also have
quality and assessment capabilities accompanied by pedagogical skills.
Table I describes the overall balanced scorecard of Turku Polytechnic. It includes
objectives, measures and targets for each year of the planning period. The measures
and targets are updated annually as a result of negotiations between the senior
management team and each administrative unit. Each of these units has their own
balanced scorecard, which is aggregated to the overall balanced scorecard. The
columns for 2003-2004 include actual figures. The targets for the planning period
2005-2007 were set in 2004.
Already in 2002 it was realised that utilising the balanced scorecard properly would
require a more sophisticated IT support system. The difficulties in applying the
balanced scorecard at Turku Polytechnic were attributed to two problems:
(1) Ambiguity of measures. The content and the definitions of measures were
ambiguous. The level of interpretability was too high. Misunderstandings were
common, and thus the reliability of information was inadequate. This
undermines reliance on the balanced scorecard and its utilisation in strategic
management.
(2) Manual maintenance. The maintenance of the management information system
database containing the measures of the balanced scorecard was manual and
thus arduous despite the fact that outcomes were followed and targets were set
only once in a year. The data could not be transferred into the database directly
from the basic information systems, among them student administration,
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22,5

268
CWIS

Table I.

Turku Polytechnic
Balanced scorecard of
Perspectives and objectives Measures 2003 2004 2005 2006 2007
Customer
Regional development Employed graduates (%) 63 60 75 75 75
Graduates who remain in the region (%) 75 75 75 75 75
Customer satisfaction No. of applicants per study place 5.2 5.1 4.6 4.7 4.8
Student satisfaction on a scale of 1-5 where 5 is highest 3.3 3.3 3.3 3.4 3.5
Employer satisfaction on a scale of 1-5 where 5 is highest 3.3 3.7 3.9 4.0 4.0
Finance
Funding from central government No. of students 7,357 7,196 7,400 7,400 7,400
No. of young students 6,119 6,017 6,150 6,150 6,150
No. of adult students 1,238 1,179 1,250 1,250 1,250
External funding External fundings % of total expenses 12 13 16 18 20
Funding of research and development, (%) of total expenses 4.3 5.0 8 9 9
Internal processes
Research and development No. of researchers 24 32 40 50 50
No. of R&D projects 54 94 136 149 159
No. of publications in own series 31 30 62 72 84
No. of published articles 88 85 97 118 146
International relations No. of outgoing exchange students 284 256 323 353 380
No. of incoming exchange students 154 201 248 279 307
Education Intake (%) of study places 105 107 105 105 105
Drop-outs (%) of students 7.6 9.5 5 5 5
Average no. of credits (ECTS) 39 51 51 51 51
Average length of study in years 4.2 4.1 4 4 4
No. of degrees 1,358 1,483 1,500 1,500 1,500
No. of days in continuing education (thousands) 127 110 110 110 110
No. of participants in continuing education 7,204 5,292 6,000 6,000 6,000
Learning
Capabilities for research and development No. of licentiate degrees 49 49 76 84 84
No. of doctorates 27 36 46 61 66
No. of employees in postgraduate education 86 98 87 96 103
No. of employees in other long-term education 184 163 180 180 180
Environment scanning and customer
knowledge No. of teachers in working life exchange 21 34 29 31 33
Quality and assessment capabilities No. of internal audits 20 19 14 14 14
No. of management reviews 1 1 2 2 2
No. of external evaluations 6 4 3 3 3
 personnel management and financial management systems. The data had to be Management
manually recorded in the database. The use of measures combining data from information
several basic systems was practically impossible.
system
Our experiences show that the balanced scorecard may well be an insufficient tool to
communicate and implement the strategy due to the unreliable measures and
troublesome calculation. A proper management information system presupposes 269
modelling the entire management process and tailoring all the necessary components
of the IT support system to meet the needs of the organisation.
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The management process is the basis for the management information

system
The project for management development was launched in 2004 at Turku Polytechnic.
At the beginning of the project, an analysis of the existing state of affairs showed that
the connection between strategic and operative planning was unclear. The target
steering of the Ministry of Education, strategic planning, balanced scorecard, budget,
action plans and the workload plans of the personnel appeared too much as separate
phenomena.
The management process includes a sequence of management activities, which
includes the following elements:
(1) Objectives. The strategic planning produces objectives based on the learning
and capabilities of the organisation.
(2) Operations. The operations of the internal processes are planned to achieve
objectives.
(3) Resources. Financial resources are allocated in the budgeting process for the
operations in a way which enables achieving the objectives.
(4) Results. Operations are carried out and steered to achieve the desired objectives
within an agreed time and budget. The achievement of the results is monitored
and ensured.

It can be seen that the elements of the management process are in line with the
dynamic features of the balanced scorecard.
The executive management of the polytechnic organise annual internal target
negotiations with each administrative unit. The negotiations include the evaluation of
the results achieved, the development of operations, the allocation of resources and the
agreement about the measures and target values of the balanced scorecard. The
internal target negotiations were felt to be frustrating due to unreliable data.
Considerable sums of financial support were allocated to research and educational
development with separate decisions outside the target negotiations. The procedure
did not support the management of the whole organisation. This was also felt to pose a
planning problem in the administrative units. The discrepancies between the ideal and
reality indicated the need to redefine the management process and develop a better
management information system.
Figure 2 describes the main phases of the management process, where the minor
details have been omitted. At first stage of the development project all the detailed
phases of the management process were described and developed using flow diagrams
 CWIS
22,5

270
Figure 2.
Main phases of the
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management process

and instruction documents. Changes were made in the timing and meetings included in
the management process.
The first phase of the main process takes place from January to April and includes
strategic planning and objective setting. The phase incorporates the result analysis of
the previous year, the updating of strategy based on the analysis of the environment,
the target negotiations with the Ministry of Education and the budget negotiations
with the owner of the polytechnic. All the administrative units of the polytechnic draft
and update their strategic development framework within the management
information system.
The second phase of the management process begins in May and includes operative
planning and budgeting for the three next years according to the owner’s instructions.
By the end of August the polytechnic and the administrative units will complete the
plans including the budget, action plans and personnel plans. The Board of the
Polytechnic will propose the overall budget to the City of Turku in September.
Thereafter the executive management of the Polytechnic will carry out the internal
target negotiations with the administrative units in October and November. The city
council will ratify the budget proposal in November, after which the necessary
adjustments will be made in the budget and action plans at various levels of the
organisation.
The third phase includes implementation and monitoring, which takes place the
following year. The polytechnic reports on the achievement of economic and operative
targets to the City of Turku twice a year. The senior management team and
administrative units of the polytechnic follow the economy and operations in meetings
using real time reporting.
The fourth phase of the process includes the annual report. This is written during
the first quarter of the year to meet the needs of the executive management, owner and
other stakeholders. The Ministry of Education also requires reporting about how the
agreed targets have been achieved. The self-evaluation report is evaluated in
March-April in the target negotiations with the Ministry of Education. Other reports
such as the report of the sustainable development are also produced annually.

Development of the management information system

At the beginning of the development project there were great shortcomings in the IT
architecture. The data collected for the balanced scorecard were fragmentary and
unreliable. The data were collected largely manually. Nor was there any
 documentation of the data collection processes. One of the problematic features was Management
that the data collection and processing were tied to individuals. A significant part of information
the data was in Word and Excel files scattered in the home directories of different
individuals. system
A lot of overlapping data were collected separately at the Polytechnic. For instance,
the basic data needed in the assessment of degree programmes by the Higher
Education Evaluation Council was collected all over again without utilising the 271
existing data annually collected for the statistical AMKOTA report of the Ministry of
Education. The continuous usability of information was weak and inadequate. It is
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evident that this kind of scattered IT architecture is inadequate for the management
information system.
The goal set for the development project was to create an appropriate, uniform and
open management information system to support the management process. It was
obvious that the system planned would provide clear benefits as generally required for
such projects (Galliers and Sutherland, 1991; Galliers et al., 1995). The purpose was also
to forge firm links between the objectives, operations, resources and results. It was also
important that the strategic planning and the balanced scorecard with all the necessary
elements would permeate all levels of the organisation from the institutional level to
the level of the administrative units to the degree programmes and also the level of
individual employees.
The linking of individuals to the management process can be achieved by linking
the individual workload plans to the action plans of the administrative units. Typically
the teachers and other personnel have their workload plans which are approved
annually by the educational directors. This enables the alignment of human resources
with the objectives of the administrative units. In project management it is also
important to link the working hours to the goals of the project.
The process description is a necessary phase, because it helps the administrators to
identify and avoid overlapping operations. The process development also facilitates
scheduling to take account of the target steering and AMKOTA statistics of the
Ministry of Education and the budgeting and monitoring of the owner. It was therefore
appropriate to schedule the internal target negotiations of Turku Polytechnic for
October and November, making the target negotiations a genuine management tool.
The project also included the definition of concepts and the writing of process
documents, which are necessary for the automation of the data processing and IT
support. About 700 concepts were found at different levels of the organisation and
defined for the information system. Rules were defined for the aggregation and
transformation of the source data created at the lower levels of the institution.
The data warehouse approach was used for effective utilization of the existing data.
Data warehousing captures data from separate basic data sources and directs them
into an integrated database (Inmon, 1996; Guan et al., 2002), which facilitates the
management information system. The essential data for management are no longer
acquired arduously from separate basic data sources or personal files.
A new portal was developed to exploit the advantages of data warehousing. It was
planned to make the portal of the management information system available to various
individuals. The members of the organisation will have varying user rights and roles
in the portal. The portal has a library of electronic forms, enabling different
 CWIS organisational units to draft their strategic plans, action plans, budgets, workload
22,5 plans and reports. The portal also includes software for project management.
The development programmes of the institution were integrated into the
management system. The executive management has taken strategic initiatives to
support research and educational development to meet the needs of the local
community and society. An internal competition was arranged to allocate central
272 funding for the best development projects. The project proposals of the various
administrative units were assessed and finally settled in the internal target
negotiations.
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A strategic development framework was built into the portal for the institution and
its administrative units. The detailed planning of documents located in the framework
is necessary to enable the automation of the management process. The documents were
designed for strategic planning and the balanced scorecard, including strategic
objectives and measures. The consistent and concrete action plans of the
administrative units can be written using the strategic development framework.
The new integrated management information system has improved the efficiency of
information production. It enables continuous production of reliable and up-to-date
information, which can be used centralised and decentralised in all the administrative
units. The reliability of information production has improved, because the concepts
and processes are well-defined. The new system also allocates the time of
administrators so that the focus of management is shifted from data collection to its
analysis and interpretation.

Conclusions
The balanced scorecard creates strategic awareness among the members of the
organisation and aligns the strategies of different administrative units. It helps to
create a shared understanding about the efforts and steps needed for change. The
balanced scorecard translates the strategy into tangible objectives and measures. The
experiences of this study testify to the applicability of the balanced scorecard as a basis
for a campus-wide management information system.
Management in knowledge intensive organisations requires organised and
controlled IT architecture. The data warehousing approach provides an integrated
database to facilitate the technical infrastructure of management. Data warehousing
provides a centralised database that integrates data derived from diverse data sources.
It provides an effective means for handling large amounts of data needed in the
management process.
A portal was developed for the management information system. The new IT
system reads the data from basic data sources and combines them in the data
warehouse, where they are available for the portal. The portal can be used by a web
browser and it can be used by all the members of the personnel. An advantage of the
decentralised system is that teachers and others can directly see how they contribute
with their workload plans to the strategy of the administrative unit and the whole
institution.
The system supports the re-use of data so that extra data collection can be avoided.
The data can be collected from different levels of the organisation and aggregated to
the institutional level. Rapid response is often necessary for decision makers in their ad
hoc information requests. The information can be retrieved whenever needed. The
 introduction of the strategy can be continuously monitored openly by everyone in the Management
organisation. The trends and development of operations can be monitored and information
evaluated in order to make necessary changes to achieve the desired strategic
objectives. system

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