Equilibrated management in schools: Scholar Balanced Scorecard based on EFQM model

Abstract

The current accounting system, based on economic financial information, presents some difficulties in order to obtain non financial information in schools. One of this non financial information is quality, and in our environment EFQM model is the most common in quality area. In this way, we analyze EFQM model using a accounting and control management perspective, valuing its capacity to plan and control efficiently in schools. At the same time, scorecard is a tool in order to value and control financial and non financial indicators with the purpose of manage intangible activities. From this information, we propose an interesting model to schools integrating both systems with the aim of provide a scorecard with results by EFQM model. Thus schools could use a simple and adequate tool to facilitate manage their activity.