Using BSC in Developing Accounting Measurement of TQM in Higher Education Institutions, a Field Study on the College of Business Administration, King Faisal University

(Osama Saeed Abdalsadeg and Mahmoud Abdel-Fattah Ibrahim and Abdullah Mohammed Al-Melhem)

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Abstract

This study aimed to develop accounting measurements of TQM in the higher education institutes according to the standards of the Saudi National Authority of evaluation and accreditation using the latest developed model, the NCAAA, which was developed at the end of the twentieth century and was adopted in USA and other countries. During the last few years, many Arab institutions approached and tried this model. The College of Business Administration, King Faisal University was a pioneer in this field to use the model to measure its compliance to the TQM requirements. The study adopted both reviewing and applied methodologies during the period from February 2007 to August 2008. A sample of 220 object including different types of male and female students in the college’s campuses in Al-Hassa and Ad Dammam cities in addition to faculty and administration members. Two questioners were developed according to the objectives and theories of the work and were applied. The data was analyzed using Kruskal Walles and U tests. The examined TQM practices’ responses were limited to the failure due to low quality or the absence of educational services, regardless of any other reasons. The main findings was that TQM could be applied to higher education institutes throughout three main components, i.e. efficiency, commitment, and communication. It also indicated that the main classical approaches to assess the management of activities in educational institutions are ineffectiveness, activity, workload, and homogenous common unit. Key Words: Balanced performance model, Business administration, Developing accounting measurement, King Faisal University, TQM.
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