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The relevance of financial and non-financial indicators to assess quality and performance of Higher Education Institutions (HEI)

2019-03Conference object Open access
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dc.contributor.authorAntunes, Marina Godinho
dc.contributor.authorMucharreira, Pedro Ribeiro
dc.contributor.authorTexeira Fernandes Justino, Maria Do Rosário
dc.contributor.authorTexeira Quirós, Joaquín
dc.date.accessioned2019-05-07T16:18:57Z
dc.date.available2019-05-07T16:18:57Z
dc.date.issued2019-03
dc.descriptionComunicação em Conferênciapt_PT
dc.description.abstractIn today's era of globalization, higher education institutions (HEIs) face constant challenges. More and more competitive environments are emerging in the various markets and one of the main objectives that has assumed relevance in the scope of their activities is the creation of value for the institutions and their financial sustainability. HEIs performance has been changed significantly, once these educational institutions are now forced to look for new sources of funding, assuming more and more the characteristics of a competitive market. In this way, HEIs that want to assert themselves in the markets should focus on strategic objectives that ensure financial sustainability like any other organizations in other sectors. For this purpose, it will be necessary to know their business processes very well, adopting a management approach that allows them to evaluate their quality and performance, both in national and international markets. The institutions seek to improve their competitiveness by implementing management strategies oriented towards quality and financial sustainability, using performance measurement systems that include a wide variety of financial and non-financial measures [1]. The advantages of non-financial performance measures have been cited in the literature [2-4], highlighting that these measures focus particularly on a long-term perspective, leading to better organizational performance. These measures enable managers to better understand the relationships between the various strategic objectives, facilitate communication between employees' actions and defined goals, and assist in the allocation of resources and the definition of priorities, considering those strategic objectives. In this context, it is extremely important to identify performance indicators, both financial and non-financial, which allow the evaluation of HEIs in terms of quality and performance. Measuring the performance of organizational goals is a key issue in the management of HEIs because without these measurement systems, organizations will not be able to efficiently and effectively deal with the uncertainty related to the contexts in which they are inserted [5]. Following this evidence, this communication proposes a research model defined in two distinct stages. In the first stage, it is intended to define the financial and non-financial indicators considered most relevant in the evaluation of the quality and performance of HEIs. Consequently, this research proposal intends to develop a model of analysis of cause and effect relationship between these indicators and the referred dimensions. Regarding the methodology, the data will be obtained through the application of a questionnaire to evaluate the different dimensions of the proposed conceptual model. The sample will consist of about 200 emails from members of the management boards of Portuguese universities and polytechnics. In the treatment of quantitative data, a model of structural equations (SEM) will be used, to investigate the possible relations between the different dimensions incorporated in the model. In terms of discussion of results, it is intended to characterize the relevance of financial and non-financial indicators, seeking to understand their role and possible relations with the quality and performance of these institutions.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.21125/inted.2019pt_PT
dc.identifier.isbn978-84-09-08619-1
dc.identifier.issn2340-1079
dc.identifier.urihttp://hdl.handle.net/10400.21/9957
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisher13th International Technology, Education and Development Conferencept_PT
dc.relation.publisherversionhttps://library.iated.org/publications/INTED2019pt_PT
dc.subjectTotal quality management,pt_PT
dc.subjectHigher educationpt_PT
dc.subjectOrganizational performancept_PT
dc.subjectFinancial indicatorspt_PT
dc.subjectNon-financial indicatorspt_PT
dc.titleThe relevance of financial and non-financial indicators to assess quality and performance of Higher Education Institutions (HEI)pt_PT
dc.typeconference object
dspace.entity.typePublication
oaire.citation.conferencePlaceValência, Espanhapt_PT
oaire.citation.endPage2705pt_PT
oaire.citation.startPage2699pt_PT
oaire.citation.titleINTED2019 Proceedingspt_PT
person.familyNameGodinho Antunes
person.familyNameRibeiro Mucharreira
person.familyNameTexeira Fernandes Justino
person.familyNameTexeira Quirós
person.givenNameMarina
person.givenNamePedro
person.givenNameMaria do Rosário
person.givenNameJoaquín
person.identifierUosKJfUAAAAJ&hl=pt-PT
person.identifier1713364
person.identifier3507951
person.identifier.ciencia-id7512-9AB0-FDF0
person.identifier.ciencia-id4E1D-9BEA-8DB4
person.identifier.ciencia-id4917-732B-5C33
person.identifier.ciencia-id601F-79BA-3BCB
person.identifier.orcid0000-0001-5363-9439
person.identifier.orcid0000-0003-0059-0576
person.identifier.orcid0000-0002-2120-4892
person.identifier.orcid0000-0002-7693-9888
person.identifier.ridGQP-6967-2022
person.identifier.scopus-author-id55856106700
rcaap.rightsopenAccesspt_PT
rcaap.typeconferenceObjectpt_PT
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