Abstract

The research aims to investigate the relationship between the balanced scorecard (BSC) approach to planning and its impact on academic performance among higher educational institutions in Oman. The quality approach in higher education model was used as the theoretical basis for this study. The study incorporated the endogenous variable of academic performance alongside exogenous variables: customer, financial, internal process, and learning and growth perspectives. The study adopted a quantitative approach by collecting primary data from 128 individuals from Oman’s higher education institutions (HEIs). The study employed variance-based structural equation modeling, using the partial least squares path modeling method with SMART PLS 4 software. Data analysis was carried out in stages: first, by assessing the reliability and validity of the data through a measurement model and, subsequently, by testing the hypothesis using a structural model. The structural model results illustrated that the financial and customer perspectives performance on academic quality is significant for HEIs adopting the BSC approach to planning than for HEIs that do not adopt the BSC approach to planning. Furthermore, the findings also revealed that the internal process and learning and growth perspectives performance on academic quality was not significant for HEIs adopting the BSC approach to planning compared to HEIs that do not adopt the BSC approach to planning. This study helps to fill the gap in the body of knowledge on the BSC approach to planning among higher educational institutions in Oman. Also, it assists decision-makers in higher educational institutions by objectively evaluating the relationship between adopting the BSC approach to planning and its impact on academic performance.